Information Support. "Information support for analysis Information support for the analysis of financial and economic activities

05.03.2021

"Information support for analysis"

Elements of the information system of economic analysis

Sources of information are divided into:

1. Accounting

Duhgalter accounting data

Statistical data

Operational accounting data

Management accounting data

Custom Credentials

2. Extra-accounting

Regulatory material

Materials of external and internal audit materials of audits of tax services

The data used in the system of economic analysis are formed in the system of accounting, statistical, operational accounting, as well as selective accounting data. Regulatory materials (norms, standards, materials of external and internal audits, materials of audits of tax services) can be sources of information.

Differences in goals in the system of financial and management accounting entails distinctive features of reporting. They are as follows:

1. Mandatory information. Accounting (financial) statements are submitted in the required form and with the required degree of accuracy, regardless of whether the administration considers this information useful. The provision of management information depends entirely on the will of the management and no departments and organizations have the right to indicate what information is needed and what is not.

2. The purpose of providing information. Accounting (financial) statements are intended for external users. Management is provided for internal management, control and planning

3. Users of information. The users of accounting (financial) statements are business partners, potential investors, shareholders, etc. The management apparatus of many organizations has no idea what part of the shareholders, creditors and other persons use the information contained in the company's accounting reports.

The queries of most external users are assumed to be the same. And the requests of users of management information (company managers, employees), as a rule, have specific requests, to which the management accounting system will be oriented.

4. Fundamental provisions. Accounting (financial) reporting is entirely subject to Russian standards (PBU). Management information can be formed according to any accounting rules, depending on their usefulness.

5. Temporary. Despite the fact that financial accounting data are taken as a basis, they are retrospective in planning. Management information invests in its structure information of a retrospective and prospective nature.

6. Forms of expression of information. Financial documents, which are the final product of financial accounting, contain mainly information in monetary terms. In management accounting, information appears both in monetary and non-monetary (natural-material) terms. Management accounting reflects the quantity of material and its cost, the number of products sold and the amount of proceeds from their sale, etc.

7. Degree of information accuracy. Senior management needs timely information. In this connection, it is possible to go for certain weakening of the requirements for accuracy in favor of the speed of obtaining credentials.

Therefore, approximate and approximate estimates are allowed in this information. Approximate estimates are not allowed in accounting (financial) information.

8. Periodicity of information. Financial information is compiled and submitted to the reporting authorities quarterly and annually. Management information is provided to management as needed.

9. Information object. The object of accounting (financial) reporting is all financial and economic activities of an economic entity. In management information, the focus is on relatively small divisions of the enterprise: by type of activity, by organizational divisions of the enterprise, by the Central Federal District, by individual products.

10. Responsibility for the accuracy of information. The head and chief accountant of an economic entity is responsible for the reliability of financial information

Reporting is the final element of accounting and management accounting systems.

All elements of accounting are closely interconnected and represent a single whole, i.e. a system of economic indicators that characterize the conditions and results of the enterprise for the reporting period. At the same time, the information contained in the financial statements is complex, because, as a rule, there are different aspects of the same business transactions and phenomena.

The consistency and complexity of the information contained in the financial statements is a consequence of certain requirements for its preparation:

1) Completeness of reflection in accounting for the reporting year of all business transactions carried out this year, and the results of an inventory of property and liabilities

2) The correctness of attribution to the reporting period in accordance with the chart of accounts, PBU, NK

3) Identity of analytical accounting data with turnovers and balances of synthetic accounting accounts as of the date of the annual inventory

4) Compliance with the adopted accounting policy during the reporting year. In case of a change in accounting policy, explanations should be in the explanatory note to the annual report.

The financial statements of the enterprise is the main source of information about its activities. A thorough study of accounting reports reveals the reasons for the successes achieved, as well as shortcomings in the work of the enterprise, helps to identify ways to improve its activities. A complete comprehensive analysis of the reporting is necessary, first of all, for the owners and administration of the enterprise to make decisions on the evaluation of their activities.

Currently, the annual financial statements consist of the following: basic forms:

1) Balance sheet of the enterprise (net) f.1

2) Profit and loss statement f.2

3) Statement of changes in equity f.3

4) Cash flow statement f.4

5) Appendix to the balance sheet of the enterprise, explanatory note f.5

Certain requirements are imposed on the initial information in economic analysis. The main one is to meet the needs of a wide friend of users with different and sometimes conflicting interests. Detailing the requirements for accounting information, let's pay attention to the most important of them.

Relevance (relevance) of accounting and reporting information means its timeliness, value, usefulness for predicting and evaluating results.

Reliability of information is characterized by: veracity, compliance with regulations and internal regulations; neutrality, i.e. the absence of “pressure” in it, pushing to make a decision in which the person is interested. everyone is not a user; verifiability and transparency; prudence -- reflecting expenses and losses before income and profits.

Rice. 1.1 The composition of the information necessary for making managerial decisions

Such a requirement as the comparability of accounting information is achieved in the process of conducting dynamic and structural analysis.

The rationality of economic information implies its sufficiency, efficiency, high utilization rate of primary information, the absence of redundant data, overcoming the contradiction between the systematic increase in the volume of information and its constant lack for rational management due to the high cost of obtaining (acquiring) the necessary information. An important criterion of rationality is not only the reflective, but also the organizing role of information, if it is adapted to the requirements of a particular user and can be recorded as know-how.

Economic analysis makes it possible to strengthen the control function of the content and reliability of economic information. Not always the source information, such as financial statements, can be recognized as reliable. The reasons for unreliability can be: ignorance by the drafters of regulations, the content and procedure for preparing reports; failure to comply with the requirements of these acts; direct falsification, veiling of information.

Features of the internal and external analysis

Qualification sign

External Analysis

Internal analysis

Purpose

Artists and Users

Basic information support

The nature of the information provided

The degree of unification of the analysis methodology

Dominant time aspect of analysis

General assessment of the property and financial condition

Owners, participants in the securities market, tax authorities, creditors, investors, etc.

Financial statements

Public insights

Sufficiently high possibility of unification of procedures and algorithms

retrospective and prospective

Search for reserves to increase profits and performance efficiency

Management personnel of the enterprise (managers and specialists)

Regulated and non-regulated sources of information

Detailed analytical information of a confidential nature

Customized developments

Operational

Of the presented in table. 1.3 there are two main differences: firstly, the breadth and accessibility of the involved information support and, secondly, the degree of formalizability of analytical procedures and algorithms. If, within the framework of external analysis, they rely primarily on financial statements, which, in principle, can be obtained by contacting the statistical authorities, then the information support of internal analysis is much wider, since it is possible to involve almost any necessary information, including information that is not publicly available, in particular to external analysts.

Of course, the concepts of limited access to data and their confidentiality also exist in relation to internal analysts in the sense that there is no absolute equal access to information sources within the enterprise in principle, since access to the information base is usually limited depending on the area of interest, competence and responsibility of an analyst.

As for the second difference, it is also largely predetermined by the composition and structure of the initial data available to the analyst. Since various internal reports and forms can be available for internal analysis, which are not unified and mandatory for compilation in all companies and at a given frequency, many analytical procedures are not predetermined, and the analysis itself in this case is more creative, to a certain extent improvisational character. The main information support for external analysis is financial statements, it is a certain unification of the available information base of external analysis and the formalizability of the algorithms for calculating key indicators that explains the possibility of using standard analytical application packages.

The analysis of the production and financial subsystems has the greatest significance and information content for making managerial decisions.

Manufacturing Analysis consists in summarizing data relating to the production activities of an economic entity, expressed primarily in natural meters - tons, meters, pieces. As part of production analysis the actually achieved indicators are compared with the planned, average for the industry or for a group of related enterprises and the reasons for the discrepancy, reserves for increasing output or changing its structure are identified.

The financial analysis in the financial management system of an enterprise in the most general form, it is a method of accumulating, transforming and using financial information, with the aim of:

* evaluate the current and prospective property and financial condition enterprises,

* evaluate the possible and appropriate pace of development of the enterprise from the standpoint of their financial support;

* identify available sources of funds and assess the possibility and expediency of their mobilization;

* predict the position of the enterprise in the capital market.

The composition of the information support of the analysis, its depth, reliability and objectivity of analytical conclusions are provided by the involvement and analytical processing of various information.

Depending on the sources of information, it is divided into internal and external. The greatest role in the information support of the analysis is played by internal information, which includes all types of economic accounting, accounting and statistical reporting, founding documents, legal documentation characterizing contractual relations with suppliers and buyers, borrowers, investors and issuers, project and other technical documentation, reflecting the functional structure of manufactured products, their quality, the level of technology and technology of their production, the degree of automation of management of all aspects of the activity of an economic entity, regulatory and planning documentation and a business plan, acts of audit and scheduled inspections.

To conduct different types of economic analysis, various sources of inside information and their different ratios are used.

Internal accounting data are involved in the implementation of all types of analysis by internal users within the limits of access to these data authorized by the management of the enterprise.

The main source of information for external users is financial statements

Internal sources of information can be grouped as follows:

1) constituent documents;

2) primary documents fixing the composition of fixed and current assets and their assessment;

3) primary documents reflecting business transactions and cash flows caused by them, as well as income and expenses of an economic entity;

4) design and technical documentation (technical data sheets, technological maps and etc.);

5) legal documents fixing relations with investors, suppliers and buyers, borrowers, issuers and depositors;

6) analytical accounting data;

7) operational accounting data;

8) data of statistical accounting;

9) financial statements, including all annexes and an explanatory note;

10) operational reporting;

11) statistical reporting;

12) acts of audits, audits and tax audits, conclusions of commercial banks, judicial authorities;

13) planning and regulatory documentation;

14) materials characterizing the personnel of the personnel, in particular the management of the analyzed economic entity;

15) concepts, strategies, investment programs and business plans.

Along with internal information in the current conditions of the Russian market economy, in order to make rational management decisions, it is necessary to have information about the state of the external environment for the functioning of an economic entity.

Such information comes from sources outside the business entity and is therefore referred to as external information. It consists of:

1. political information characterizing the economic policy of the state during the period of analysis and its planned changes, in particular in the field of encouraging or prohibiting certain types economic and commercial activities, as well as taxation;

2. economic information on the state of supply and demand for teasing types of goods and services in domestic and foreign markets, on interest rates for loans, on exchange quotations of securities of various issuers, on fluctuations in foreign exchange rates, on the ratings of individual commercial banks and companies with which the analyzed object has business relations, on the state and prospects for the development of individual sectors and sub-sectors of the national economy;

3. activity information, financial stability and development prospects of specific economic entities that are buyers, suppliers, borrowers, investors, issuers of securities, creditors or competitors of the analyzed economic entity;

4. information about the business and personal qualities of managers these legal entities.

Sources of external information are newspapers, magazines, exchange bulletins, television, the Internet, state statistics agencies, economic security services and personal observations of the leaders of the analyzed economic entity, as well as companies specializing in collecting and processing information on user orders.

The information collected from various sources is grouped and processed in the sections necessary to achieve the goals pursued by this type of analysis. At the same time, special attention is paid to checking the consistency of data obtained from different sources and their reliability.

Analytical calculations are a very time-consuming process, since they are associated with a large amount of various calculations, which requires the use of modern computer technology. The technical qualities of computers make it possible to increase the efficiency of analytical calculations: to reduce the time of analysis; achieve a more complete coverage of the influence of various factors on the results economic activity; replace approximate calculations with more accurate calculations; solve multidimensional problems of analysis that are not feasible by traditional methods; receive a comprehensive assessment of the effectiveness of commercial activities; prepare management decisions in a timely manner, etc.

For automated processing of economic information, in addition to the PC itself, databases on the economic activities of the organization, general and particular methods of analysis, general and functional software, which is a complex system, are needed. Thus, common software, along with the operating system and service programs, includes: programming systems (translators from programming languages); tool software (text and graphics, spreadsheet processors, etc.); application programs (universal and specific, suitable only for analysis).

On the basis of common software, local and complex functional support programs are developed to solve specific analytical problems.

In order to put computers at the service of analytics, it is required: first, to formulate the problem of complex analysis, then develop an algorithm for solving and mathematical description for PC; form a new information system and create a data bank for analysis; prepare computer programs for solving analytical problems in one of the machine languages. This work is very time-consuming, requiring high qualifications of both an analyst and a programmer.

If there is a market for ready-made software products that meet high requirements, it is advisable to turn to its services to organize computer analysis of economic activity.

The most effective organizational form of using PCs is the creation of automated workstations (AWPs) for accountants, economists, planners, etc. on their basis. In the country, work is being carried out on a wide front to create an accountant's workstation, a planner's workstation and other specialists. There is also some experience in creating an analytics workstation. An analyst's workstation is a professionally oriented small computing system designed to automate work on the analysis of economic activity. The technical base of the analyst's workstation is made up of personal computers of domestic and foreign production.

At first, AWP analytics technologically operates offline using local databases. The most effective form of functioning of automated workplaces is their connection into a single computer network for analytical support of the economic activity of the enterprise.

The experience of designing an analytics workstation and other systems allows us to generalize the requirements for their functioning: timely satisfaction of the computational and information needs of an economist when analyzing economic activity; minimum response time to analytical requests; the possibility of presenting output information in tabular and graphical form, making adjustments to the calculation methodology and to the forms for displaying the final result; repetition of the process of solving the problem from any arbitrarily given point (stage) of the calculation; the ability to work as part of a computer network; ease of mastering the methods of work on the workstation and the interaction of the man-machine system.

At the same time, the quantitative accumulation of computers in the country and in organizations of all kinds could not but lead to qualitative changes in the organization of the work of accounting and financial services.

First of all, quite interesting information and reference systems appeared, which took on the function of providing the necessary legal (it should be especially noted that in the early years of economic reforms, the legislation was very unstable, it was very difficult for enterprises to follow all the changes in regulatory documents) information, data on changes that occur in the commodity, stock and financial markets. Gradually, the market of information services took shape, the leaders of information services clearly stood out in the Russian market, who worked with business entities on the basis of long-term contracts, providing constant updating of universal data and preparing target databases at the request of customers. Currently, the following most famous legal reference databases can be distinguished:

Reference legal databases

In recent years, the information services market has significantly strengthened, new types of services have appeared, in particular, those related to the preparation of targeted information.

At the same time, the widespread use of computer technology made it possible to accelerate the use of special programs to perform a number of tasks in the management of production. First of all, this affected the most massive works, which include accounting.

For the late 80s and 90s. 20th century characterized by an unusually intensive development of financial institutions in Russia - commercial banks, insurance companies, investment funds. Working closely and trying to fit into the global system of the financial community, these structures were the first to master modern types of computer technology and modern software products. New software products began to be actively developed in the banking system.

Changes in the economy, the creation of a larger number of commercial organizations, their serious diversification, the requirement to focus on customer needs, taking into account the actions of competitors have led to a significant change in the production management process, requiring the greatest flexibility and adaptability of organizations to new conditions.

Trade organizations developed most actively. Controlling demand, quickly changing the product range and minimizing stocks have become their most important task in the new conditions of a market economy. They also began to use modern technology and software products.

In the first years of reforms, when work in the basic sectors of the national economy was sharply reduced, new commercial organizations were created, including in infrastructure areas, primarily in the most massive ones - accounting. The technical skills of specialists facilitated the rapid development of computers, and the involvement of programmers in the accounting department ensured their rapid development, and sometimes the development of their own software products. However, the market for software products was formed very soon, the main developers of programs for users of a certain class (small and medium-sized enterprises; corporate structures, especially for trade organizations, banks, etc.) were determined.

A similar trend is typical for industrialized countries. The software products of Oracle, SAPAG Bach, Platinum Soft Ware, Peop1e Soft and others are used in thousands of enterprises in the developing countries and abroad. The software products of these firms are widely used in Russia as well; these firms actively cooperate with developers of Russian software products.

Currently, the following universal accounting programs can be distinguished:

Universal accounting programs


	BOSS Accountant
Alef-Consulting	Alef Accounting
Granite Center
	Turbo Accountant
"Inotek NT"	INOTECH ACCOUNTANT
	Infin-Accounting
computer scientist	Info Accountant
Computer service	Accounting
	Balance -1+
Parity-Soft	Chief Accountant
	ACCOUNTING AND BALANCE CALCULATION
Softland Systems	Company accounting
Firm Samo	SAMO-Trade
	FOLIO - BASIS
Electronic money
Electron service	Accounting LUX
	1c accounting

To solve the problems of economic analysis and planning, the following programs are most famous:

Financial analysis and planning program

Organization and information support of the analysis

Question 1. Organizational forms and subjects of economic analysis

Organizational forms of economic analysis at the enterprise are determined by its size, industry affiliation, organizational and legal form.

On large industrial enterprises the activities of all economic services are headed by the chief economist - deputy director for economic issues.

He organizes all economic work at the enterprise, including economic analysis. He is subordinate to various economic services and departments (laboratory of economics and organization of production, planning and economic department, department of labor and wages, financial, etc.). A department or group of economic analysis can be allocated to a separate structural unit.

At medium and small enterprises, the analytical work is headed by the head of the planning department or the chief accountant.

Economic analysis is the responsibility of not only employees of economic services, but also technical departments(chief mechanic, power engineer, technologist, etc.). Shop services, heads of brigades, sections, etc. are also involved in it. Only by the joint efforts of economists, technicians, technologists, heads of various production services, who have versatile knowledge on the issue under study, it is possible to comprehensively investigate the problem posed and find the best option for solving it. At the same time, however, one should remember the conclusion made by specialists in functional cost analysis: when cost reduction becomes a universal affair, it becomes nobody's business.

The distribution of the main directions of economic analysis on (enterprise can be represented as follows:

The planning and economic department or the department of economic analysis draws up a plan of organizational and technical measures and monitors its implementation, methodological support for the analysis, organizes and summarizes the results of the analysis of the activities of all departments of the enterprise, develops measures based on the results of the analysis;

· Accounting analyzes the implementation of cost estimates for production, the cost of production, the implementation of the plan for profit and its use, financial condition, solvency of the enterprise, etc.;

· Department of labor and wages analyzes the level of organization of labor, the provision of the enterprise with labor resources by profession and qualification, the level of labor productivity, the use of the working time fund and the wage fund;

The production department analyzes the implementation of the production plan in terms of volume and assortment, the rhythm of work, product quality, the introduction of new equipment and technologies, the expenditure of material resources, the duration of the technological cycle, the general technical and organizational level of production;

The department of the chief mechanic and power engineer studies the state of operation of machinery and equipment, the implementation of schedules for the repair and modernization of equipment, the quality and cost of repairs, the use of equipment and production capacity, rationality of energy consumption;

The technical control department analyzes the quality of raw materials and finished products, rejects and losses from rejects, customer complaints,

Measures to reduce marriage, increase product quality,

· observance of technological discipline, etc.;

The supply department controls the timeliness and quality of the logistics of production, the implementation of the supply plan in terms of volume, range, timing, quality, condition and safety of stocks, compliance with the norms for the supply of materials, transportation and procurement costs, etc.;

· the sales department studies the fulfillment of contractual obligations and plans for the supply of products to consumers in terms of volume, quality, timing, nomenclature, the state of stocks and the safety of finished products.

This collaborative analysis work helps to ensure systems approach and other principles for a more complete identification and use of available reserves.

When starting to analyze financial and economic activities, it is recommended first of all to determine the specific goals of each of the procedures. The goals are determined by analysts, taking into account the interests of users of information that will be obtained from the results of the analysis. All analysts and users can be conditionally divided into two groups (Table 1.4) - external and internal. Their interests are different and often contradictory. The main principle, according to which certain categories of analysts and users are assigned to one group or another, is access to the information flows of the enterprise.

Internal users, conducting analysis or monitoring its implementation, can (to the extent of their competence, of course) receive any information related to the current activities and prospects of the enterprise. External users have to be content only with information from official sources (primarily from financial statements) and base their conclusions on information that internal users have found it possible to publish.

The first among the internal users of analytical information should be called the management of the economic entity. For them, analysis is a necessary basis for making managerial decisions. Owners of controlling stakes in property rights in enterprises (shares, shares, stakes, etc., depending on the form of ownership) can also be attributed to internal users. In small enterprises, the owners themselves often carry out operational management, thus being not only owners, but also managers of their enterprises. In large joint-stock companies, the owners of large stakes control the composition of the board of directors and, therefore, through the managers, they can also have access to the maximum amount of information regarding the current situation and prospects of the enterprise.

All external analysts and users of the information obtained as a result of the analysis pursue very different goals. Thus, lenders (banks and financial institutions) and counterparties (suppliers, buyers, contractors, partners in joint activities), when analyzing the financial and economic activities of an economic entity, they first of all want to know whether it is possible to deal with it, what is its position in the market and prospects for further activities, and whether it is threatened with bankruptcy. State regulatory authorities (tax, customs, statistical) analyze the financial and economic activities of enterprises to verify their compliance with the requirements of the law in areas within their competence.

Mergers and acquisitions specialists mainly analyze the prospects of enterprises from the point of view of the possibility and expediency of reorganizing them, i.e. pursue their own interests, sometimes (in the case of hostile takeovers) opposed to the interests of the owners, management and staff of the company being taken over. M&A specialists have full access to important information only in the case of friendly takeovers, but in any case, this group of analysts studies the prospects of the enterprise very carefully.

Small owners of enterprises (owners of small packages of rights) can also be classified as external users. According to the Russian Law on Joint Stock Companies, a shareholder has the right to receive information about the activities of the company, but in reality it is only about access to official financial statements, which they can analyze themselves in order to get some idea of the state of affairs in the enterprise. Therefore, from the point of view of the availability of information flows, small shareholders are considered external. The situation is similar for potential investors, even for those who intend to acquire a large block of rights. Not being shareholders yet, they usually do not have access to information other than official financial statements.

In separate categories, both among external and internal users and analysts, one can single out those who use the techniques and methods of analysis in the course of their professional activities to perform purposes other than analytical: these are accountants and auditors - external and internal. The performance of some analytical procedures is part of their daily professional duties.

Enterprises provide financial statements to the following users:

Owners (participants, founders) in accordance with the constituent documents;

State Tax Inspectorate (in accordance with the legal address of the enterprise);

State statistical bodies for generalization and public use by external users of information;

Other state bodies, which are entrusted with the verification of certain aspects of the enterprise's activities and the receipt of relevant reports. These include, for example, financial bodies that finance the expenses of the enterprise through appropriations from the budget or budget loans;

The State Property Committee, ministries, departments are provided with reports by enterprises that are in state or municipal ownership in whole or in part, as well as privatized enterprises (including leased ones), created on the basis of state enterprises or their structural subdivisions, until the end of the redemption period. The annual financial statements of the enterprise shall be submitted no later than April 1 of the year following the reporting year.

Enterprises that have branches or subsidiaries in their composition submit consolidated financial statements no later than June 30 of the year following the reporting year.

As part of the annual accounting report, enterprises submit the following forms (see Appendix, where the forms are filled with conditional data):

Form No. 1 "Balance sheet". It fixes the value (monetary value) of the balances of non-current and current assets capital, funds, profits, loans and borrowings, accounts payable and other liabilities. The balance sheet contains generalized information about the state of the enterprise's economic assets included in the asset, and the sources of their formation that make up the liability. This information is presented "At the beginning of the year" and "At the end of the year", which makes it possible to analyze, compare indicators, identify their growth or decline. However, the reflection and balance of only balances does not provide an opportunity to answer all the questions of owners and other interested services. Additional detailed information is needed not only on balances, but also on the movement of economic assets and their sources. This is achieved by preparing the following reporting forms;

Form No. 2 "Profit and Loss Statement";

Form No. 3 "Capital flow statement";

Form No. 4 “Cash flow statement”;

Form No. 5 "Appendix to the balance sheet";

"Explanatory note" outlining the main factors that influenced the final results of the enterprise's activities in the reporting year, with an assessment of its financial condition;

The final part of the audit report (for enterprises subject to mandatory audit), confirming the degree of reliability of the information included in the financial statements of the enterprise.

Reporting is the final element of the accounting system. All elements of the accounting report are closely related to each other and represent a single whole, i.e. a system of economic indicators that characterize the conditions and results of the enterprise for the reporting period. At the same time, the information contained in the financial statements is complex, because, as a rule, they reflect different aspects of the same business transactions and phenomena. For example, the data presented in the balance sheet of an enterprise (form No. 1) supplements the information contained in the income statement (form No. 2), and vice versa.

The consistency and complexity of the information contained in the financial statements are the result of certain requirements for its preparation:

completeness of reflection in accounting for the reporting year of all business transactions carried out this year, and the results of an inventory of property and liabilities;

the correctness of attributing income and expenses to the reporting period in accordance with the Chart of Accounts and the Regulation on Accounting and Accounting in the Russian Federation;

identity of analytical accounting data with turnovers and balances of synthetic accounting accounts as of the date of the annual inventory;

compliance with the adopted accounting policy during the reporting year. The change in accounting policy from the previous year should be explained in the Explanatory Note to the annual report.

The most informative form for the analysis and assessment of the financial condition of the enterprise is the balance sheet (form No. 1). The balance reflects the state of property, equity and liabilities of the enterprise on a certain date.

Items are included in the asset balance sheet. in which certain elements of the property of the enterprise are combined on a functional basis. The asset balance consists of three sections. Section I "Non-current assets" reflects land plots, buildings, structures, machinery, equipment, construction in progress; long-term financial investments; intangible assets and other non-current assets. Section II of the asset balance "Current assets" reflects the amount of material working capital: inventories, work in progress, finished products, etc.; the presence of the enterprise free cash, short-term financial investments, the amount of receivables and other current assets. Section III reflects uncovered losses of previous years and the reporting year.

In the Russian Federation, the asset balance is built in order of increasing liquidity of funds, i.e. in ascending order of the rate of transformation of these assets in the process of economic turnover into a monetary form.

So, in section I of the balance sheet asset, property is shown that, almost until the end of its existence, retains its original form. Liquidity; those. the mobility of this property in economic circulation is the lowest.

Section II of the asset balance shows such elements of the property of the enterprise, which during the reporting period repeatedly change their form. The mobility of these elements of the asset balance, i.e. liquidity, higher than the elements of section 1. The liquidity of funds is equal to one, i.e. they are completely liquid.

In the liabilities side of the balance sheet, the grouping of articles is given according to the legal basis. The entire set of obligations of the enterprise for the received values and resources is primarily divided by subjects: to the owners of the economy and to third parties (creditors, banks, etc.).

Obligations to owners equity) consist of two parts:

1) from the capital that the enterprise receives from shareholders and shareholders at the time of establishment of the economy and subsequently in the form of additional contributions from outside;

2) from the capital that the enterprise generates in the course of its activities, funding part of the profits received in the form of savings.

External liabilities of the enterprise (borrowed capital or debts) are divided into long-term (over a year) and short-term (up to 1 year). External liabilities are the legal rights of investors, creditors to the property of the enterprise. From an economic point of view, external liabilities are a source of formation of an enterprise's assets, and from a legal point of view, it is an enterprise's debt to third parties.

Liabilities balance items are grouped according to the degree of urgency of repayment (repayment) of liabilities in ascending order. The first place is occupied by the authorized capital as the most constant (permanent) part of the balance sheet. Other articles follow.

The most important tasks of balance sheet analysis are:

Assessment of profitability (profitability) of capital;

Assessment of the degree of business (economic) activity of the enterprise;

Assessment of financial stability;

Assessment of the liquidity of the balance sheet and solvency of the enterprise.

The balance sheet makes it possible to assess the effectiveness of the enterprise's capital allocation, its sufficiency for current and future economic activities, to assess the size and structure of borrowed sources, as well as the effectiveness of their attraction.

Based on the study of the balance, external users can make decisions about the feasibility and conditions for doing business with this enterprise as a partner; assess the creditworthiness of the enterprise as a borrower; assess the possible risks of their investments, the feasibility of acquiring shares of this enterprise and its assets, and other decisions.

Question 2. Information support of the analysis

Elements of the information system of economic analysis

Sources of information are divided into:

1. Accounting

Duhgalter accounting data

Statistical data

Operational accounting data

Management accounting data

Custom Credentials

2. Extra-accounting

Regulatory material

Materials of external and internal audit materials of audits of tax services

Differences in goals in the system of financial and management accounting entails distinctive features of reporting. They are as follows:

2. The purpose of providing information. Accounting (financial) statements are intended for external users. Management is provided for internal management, control and planning

Therefore, approximate and approximate estimates are allowed in this information. Approximate estimates are not allowed in accounting (financial) information.

8. Periodicity of information. Financial information is compiled and submitted to the reporting authorities quarterly and annually. Management information is provided to management as needed.

10. Responsibility for the accuracy of information. The head and chief accountant of an economic entity is responsible for the reliability of financial information

Reporting is the final element of accounting and management accounting systems.

The consistency and complexity of the information contained in the financial statements is a consequence of certain requirements for its preparation:

1) Completeness of reflection in accounting for the reporting year of all business transactions carried out this year, and the results of an inventory of property and liabilities

2) The correctness of attribution to the reporting period in accordance with the chart of accounts, PBU, NK

3) Identity of analytical accounting data with turnovers and balances of synthetic accounting accounts as of the date of the annual inventory

4) Compliance with the adopted accounting policy during the reporting year. In case of a change in accounting policy, explanations should be in the explanatory note to the annual report.

Currently, the annual financial statements consist of the following: basic forms:

1) Balance sheet of the enterprise (net) f.1

2) Profit and loss statement f.2

3) Statement of changes in equity f.3

4) Cash flow statement f.4

5) Appendix to the balance sheet of the enterprise, explanatory note f.5

Reliability of information is characterized by: veracity, compliance with regulations and internal regulations; neutrality, i.e. the absence of “pressure” in it, pushing to make a decision in which the person is interested. everyone is not a user; verifiability and transparency; prudence - reflecting expenses and losses before income and profits.

Types of information

Rice. 1.1 The composition of the information necessary for making management decisions

Such a requirement as the comparability of accounting information is achieved in the process of conducting dynamic and structural analysis.

Features of internal and external analysis

Qualification sign

External Analysis

Internal analysis

Purpose

Artists and Users

Basic information support

The nature of the information provided

The degree of unification of the analysis methodology

Dominant time aspect of analysis

General assessment of the property and financial condition

Owners, participants in the securities market, tax authorities, creditors, investors, etc.

Financial statements

Public insights

Sufficiently high possibility of unification of procedures and algorithms

retrospective and prospective

Search for reserves to increase profits and performance efficiency

Management personnel of the enterprise (managers and specialists)

Regulated and non-regulated sources of information

Detailed analytical information of a confidential nature

Customized developments

Operational

Of course, the concepts of limited access to data and their confidentiality also exist in relation to internal analysts in the sense that absolute equal access to information sources within the enterprise does not exist in principle, since access to the information base, as a rule, is limited depending on the area of interest, competence and responsibility of one or another analyst.

As for the second difference, it is also largely predetermined by the composition and structure of the initial data available to the analyst. Since various internal reports and forms can be available for internal analysis, which are not unified and mandatory for compilation in all companies and at a given frequency, many analytical procedures are not predetermined, and the analysis itself in this case is more creative, to a certain extent improvisational , character. The main information support for external analysis is financial statements, it is a certain unification of the available information base of external analysis and the formalizability of the algorithms for calculating key indicators that explains the possibility of using standard analytical application packages.

The analysis of the production and financial subsystems has the greatest significance and information content for making managerial decisions. Manufacturing Analysis consists in summarizing data relating to the production activities of an economic entity, expressed primarily in natural meters - tons, meters, pieces. As part of the production analysis, the actually achieved indicators are compared with the planned, average for the industry or for a group of related enterprises and the reasons for the discrepancy, reserves for increasing output or changing its structure are identified.

The financial analysis in the financial management system of an enterprise in the most general form, it is a method of accumulating, transforming and using financial information, with the aim of:

Assess the current and prospective property and financial condition of the enterprise,

Assess the possible and appropriate pace of development of the enterprise from the standpoint of their financial support;

Identify available sources of funds and assess the possibility and expediency of their mobilization;

Predict the position of the enterprise in the capital market.

Depending on the sources of information, it is divided into internal and external. The largest role in the information support of the analysis is played by internal information, which includes all types of economic accounting, accounting and statistical reporting, constituent documents, legal documentation characterizing contractual relations with suppliers and buyers, borrowers, investors and issuers, design and other technical documentation that reflects the functional structure of manufactured products, their quality, the level of technology and technology of their production, the degree of automation of management of all aspects of the activity of an economic entity, regulatory and planning documentation and a business plan, acts of audit and scheduled inspections.

To conduct different types of economic analysis, various sources of inside information and their different ratios are used.

Internal accounting data are involved in the implementation of all types of analysis by internal users within the limits of access to these data authorized by the management of the enterprise.

The main source of information for external users is financial statements

Internal sources of information can be grouped as follows:

1) constituent documents;

2) primary documents fixing the composition of fixed and current assets and their assessment;

3) primary documents reflecting business transactions and cash flows caused by them, as well as income and expenses of an economic entity;

4) design and technical documentation (technical passports, technological maps, etc.);

5) legal documents fixing relations with investors, suppliers and buyers, borrowers, issuers and depositors;

6) analytical accounting data;

7) operational accounting data;

8) data of statistical accounting;

9) - financial statements, including all applications and an explanatory note;

10) operational reporting;

11) statistical reporting;

12) acts of audits, audits and tax audits, conclusions of commercial banks, judicial authorities;

13) planning and regulatory documentation;

14) materials characterizing the personnel of the personnel, in particular the management of the analyzed economic entity;

15) concepts, strategies, investment programs and business plans.

Such information comes from sources outside the business entity and is therefore referred to as external information. It consists of:

1. political information characterizing the economic policy of the state during the period of the analysis and its planned changes, in particular in the field of encouraging or prohibiting certain types of economic and commercial activities, as well as taxation;

4. information about the business and personal qualities of managers these legal entities.

Analytical calculations are a very time-consuming process, since they are associated with a large amount of various calculations, which requires the use of modern computer technology. The technical qualities of computers make it possible to increase the efficiency of analytical calculations: to reduce the time of analysis; achieve a more complete coverage of the influence of various factors on the results of economic activity; replace approximate calculations with more accurate calculations; solve multidimensional problems of analysis that are not feasible by traditional methods; receive a comprehensive assessment of the effectiveness of commercial activities; prepare management decisions in a timely manner, etc.

On the basis of common software, local and complex functional support programs are developed to solve specific analytical problems.

In order to put a computer at the service of an analyst, it is required: first, to complete the formulation of the problem of complex analysis, then develop a solution algorithm and a mathematical description for a PC; form a new information system and create a data bank for analysis; prepare computer programs for solving analytical problems in one of the machine languages. This work is very time-consuming, requiring high qualifications of both an analyst and a programmer.

If there is a market for ready-made software products that meet high requirements, it is advisable to turn to its services to organize computer analysis of economic activity.

The experience of designing an analytics workstation and other systems allows us to generalize the requirements for their functioning: timely satisfaction of the computational and information needs of an economist when analyzing economic activity; minimum response time to analytical requests; the possibility of presenting output information in tabular and graphical form, making adjustments to the calculation methodology and to the forms for displaying the final result; repetition of the process of solving the problem from any arbitrarily given point (stage) of the calculation; the ability to work as part of a computer network; ease of mastering the methods of working at the workstation and the interaction of the man-machine system.

First of all, quite interesting information and reference systems appeared, which took on the function of providing the necessary legal information on changes that occur in the commodity, stock and financial markets. Gradually, the market of information services took shape, the leaders of information services clearly stood out in the Russian market, who worked with business entities on the basis of long-term contracts, providing constant updating of universal data and preparing target databases at the request of customers. Currently, the following most famous legal reference databases can be distinguished:

Reference legal databases

In recent years, the information services market has significantly strengthened, new types of services have appeared, in particular, those related to the preparation of targeted information.

In the first years of the reforms, when work in the basic sectors of the national economy was sharply reduced, new commercial organizations were created, including in infrastructure areas, primarily in the most massive - accounting. The technical skills of specialists facilitated the rapid development of computers, and the involvement of programmers in the accounting department ensured their rapid development, and sometimes the development of their own software products. However, the market for software products was formed very soon, the main developers of programs for users of a certain class (small and medium-sized enterprises; corporate structures, especially for trade organizations, banks, etc.) were determined.

Currently, the following universal accounting programs can be distinguished:

Universal accounting programs


	BOSS Accountant
Alef-Consulting	Alef Accounting
Granite Center
	Turbo Accountant
"Inotek NT"	INOTECH ACCOUNTANT
	Infin-Accounting
computer scientist	Info Accountant
Computer service	Accounting
	Balance -1+
Parity-Soft	Chief Accountant
	ACCOUNTING AND BALANCE CALCULATION
Softland Systems	Company accounting
Firm Samo	SAMO-Trade
	FOLIO - BASIS
Electronic money
Electron service	Accounting LUX
	1c accounting

To solve the problems of economic analysis and planning, the following programs are most famous:

Financial analysis and planning program

Question 3. Fundamentals of computer processing in economic analysis

The relevance of research:

High-quality information support for the business management process is possible only with the use of the latest information technologies: computer equipment, telecommunications and software. The current level of development of automation and information systems offers various ways to improve the enterprise information system using advanced scientific achievements, not only for accounting and reporting to external users, but also for timely obtaining the necessary analytics for the current management of the enterprise.

Automation of analytical work

Automation can optimize the analytical processes in the enterprise, not only by developing the ability to provide information to the analyst, but also by directly simplifying the calculations and analytical procedures performed. These are computer programs that automate the process of data analysis.

They can be conditionally divided into three categories.

one). Computer programs that allow you to build analytical reports based on the data available in the system, in any sections, types and views. Technically, this process is carried out not by a standard query to the database, but by special flexible data analysis tools based on the latest technologies, which allow the analyst to choose any possible data representation. These are report designers, OLAP technologies, etc. Such tools allow trained users of the information system, using modern software, without the constant help of programmers, employees of departments of automated control systems, IT, etc. build reports in any form without being tied to any pre-designed templates, thereby using all the data detailing capabilities that were developed for the information system.

2). Programs that automate the analysis methodology directly. They can be configured standard, as well as those used by the enterprise, methods of economic analysis based on computer data processing - comparison, grouping, and deployment of a grouped data structure, factor analysis and elimination, calculation of coefficients, calculated indicators, etc. In this case, the program itself performs the necessary calculations, and the user-analyst only sets the parameters of the automated procedure, selects the data ranges, analysis method, calculation conditions, etc. With the complex automation of the enterprise (the presence of a generally integrated system of accounting, planning and analysis), this program will not even require the user to enter data or import them from other systems or subsystems. Actual accounting data, as well as data from financial, production planning, marketing forecasting, technical and production rationing, etc. in the required form are already ready for use by the analyst. The task of the latter, indeed, comes down only to setting the parameters, obtaining results and drawing conclusions based on the calculations made. With the so-called. "patchwork automation", when accounting and planning data are not available in a ready-made form, such a system, of course, requires data entry (which, for obvious reasons, is not the least time-consuming option), or importing the necessary information from other accounting systems, spreadsheets etc.

3). Systems of analytical modeling. This is another important opportunity for the analyst to "play with numbers" - "what will happen if we freeze some capacities, dismantle others, and start developing others?" Working in a regime of severe stress, high risk, extreme uncertainty and a constant lack of time to think, a manager simply cannot help but make mistakes. In this case, even a methodically correct analysis of actual data cannot eliminate the possibility of errors in making managerial decisions. Simulation-based data analysis is needed. The enterprise system provides the foundation for the analyst's "playing field" to be deployed, enabling him to model both what has happened ("what would happen if...") and what will happen in the future ("what will happen if... .") developments. This allows you to use the actual credentials without having to re-enter them. It is possible to operate with a change in one or more parameters, use options for selecting parameters based on complex equations, apply trends and other forecasting options, resulting in the formation of estimates of the possibility of various events that are different in their probability. This allows you to fully use the entire methodology, all the tools of economic analysis, while working with both actual and planned data, as well as calculations based on modeling.

Studies of the domestic market of computer programs for enterprise management show that an increasing number of developers are oriented towards the creation of corporate systems, and in this regard great attention is given to analytical software products. However, despite this, the vast majority of created and used computer programs are still primarily focused on the automation of accounting work and use analytical modules as settings for accounting systems. At the same time, the analysis technique used in such systems is often limited to the use of several coefficients and samples. Also, most analytical programs are still based only on the use of only data from the financial statements of the enterprise. Such a presentation of the information base, of course, affects the depth of analytical research and the analytical capabilities of the software products themselves, significantly reduces the validity of the conclusions based on the results of such an analysis.

Limitation of the information base of financial analysis only within the framework of financial reporting or accounting data, as emphasized by O.V. Efimova, "narrows the possibilities of financial analysis and, most importantly, its effectiveness, since it leaves out of consideration the fundamentally important for an objective assessment of the financial condition of factors related to the sectoral affiliation of an economic entity, the state of the external environment, as well as a number of other significant factors." (No. 40, p. 37).

Optimization of the information system in the enterprise allows you to provide the analyst with all the necessary information. However, this system must be used rationally. The desire for detailed financial analysis led to the development, calculation and superficial use of an obviously excessive amount financial ratios, especially since most of them are functionally dependent on each other (for example, the coefficient of maneuverability of own funds and the fixed asset index, the autonomy coefficient and the ratio of borrowed and own funds). Some developers of new financial analysis software are especially proud of the assertion that the created tool makes it possible to calculate 100 or more financial ratios. In our opinion, it is usually sufficient to use no more than 2-3 indicators for each aspect of financial activity.

In addition, the detailing of internal data in no way solves the problem of information support for comparative analysis, which is often impossible due to the lack of an adequate regulatory framework and available average industry indicators.

Analytical processing of economic information is very time-consuming in itself and requires a large amount of various calculations. With the development of the economy, the need for analytical information increases significantly. This is primarily due to the need to develop and justify long-term business plans for enterprises, a comprehensive assessment of the effectiveness of short-term and long-term management decisions, and the requirements for the efficiency of operational management of an enterprise.

In this regard, the correct organization of the information system in the enterprise is extremely important. Moreover, it is important not only to ensure and simplify the input of more information by employees of accounting services, to increase the detail of data, etc., but also to maximize the efficiency of the analysts themselves.

The most important element of such improvement and its driving force should be the automation of analytical calculations, which has now become objective necessity.

Computing tools that enterprises and organizations can have and have now make it possible to fully automate (and often combine into a single, integral system) the processing of all economic data, including the analysis of economic activity. The role of automation of analytical calculations is as follows.

The productivity of the work of economists-analysts is increasing. They are freed from technical work and do more creative activity, which allows you to do more in-depth research, to formulate more complex economic problems.

Economic phenomena and processes are being studied more deeply and comprehensively, factors are being studied more fully, and reserves for increasing the efficiency of production are being identified.

Efficiency and quality of the analysis, its general level and efficiency increase.

The main methodological tasks of organizing an information system in an enterprise

The creation of an information system involves a number of activities that require a research, organizational and creative approach.

To create an information system, it is necessary to carry out:

A preliminary survey to identify the requirements of all stakeholders for this system, to study the possibilities that the system will provide for information analysis;

Development of internal corporate accounting standards that meet both national requirements and the tasks set at the preliminary survey stage, as well as - development of principles for detailing analytical information (information system design stage);

indicating the topic right now to find out about the possibility of obtaining a consultation.

3. Analysis of the financial condition of the enterprise: the content of the concept of the financial condition of the enterprise, the main sections of the analysis, analysis of property potential.

4. Analysis of the financial stability of the enterprise, liquidity and solvency.

6 Analysis and diagnostics of the production potential of the enterprise. Evaluation of the effectiveness and reserves of its use.

7 Analysis of the security of the enterprise with fixed assets and material resources. Evaluation of the effectiveness of their use.

8 Analysis of the provision of the enterprise with labor resources and evaluation of the effectiveness of their use.

9 Analysis of production costs

10. Assessment of the probability of bankruptcy of the enterprise

1. General characteristics of the enterprise, its internal and external environment.

2. General and organizational structure of enterprise management.

3. Production of the enterprise, its competitiveness.

4. The production capacity of the enterprise.

5. Fixed assets of the enterprise. The efficiency of the use of fixed assets.

6. Working capital of the enterprise. Efficiency of working capital use.

7. Personnel of the enterprise. Regulation and remuneration of labor in the enterprise.

8. Production costs and production costs. Cost management.

9. Financial results of the enterprise. Efficiency of production activity.

10. Innovative and investment activity of the enterprise. Methodology for assessing the effectiveness of investments and capital investments.

1. Marketing system. The concept, goals of the marketing system.

2. The main types of classification of goods.

4. Stages of the product life cycle in the market.

5. Tasks and pricing policy in the field of marketing.

7 Principles and criteria for segmenting the consumer market.

8. Modeling of consumer behavior.

9. Channels of distribution of goods. Features of these channels in the service sector.

Planning

1. Basic forms, principles and functions of planning in the enterprise

2. Methods of planning in the enterprise

3. System of indicators and calculations in planning

4. Planning system at the agro-industrial complex

5. Organization of planning of SHP.

6. Planning a production program for the development of crop production.

7. Planning a production program for the development of animal husbandry

8. Planning of the number and fund of s / n employees.

9. Features of price planning and pricing for agricultural enterprises

10. Financial planning at the enterprise

AFHD

1 Information support for the analysis and diagnostics of the financial and economic activities of the enterprise.

Information support of AFHD is a set of information resources (information base) and methods of their provision necessary and suitable for the implementation of analytical procedures and management decision-making.

Requirements for information

1.1. Reliability - information should reflect and confirm the objective reality of financial and economic processes.

1.2. Timeliness - information must be provided in the right amount and at the right time

1.3. Sufficiency - information should be sufficient for analysis, diagnostics (that is, it should not be small, and should not be much).

1.4. Required Accuracy - The information must be of the degree of accuracy required for analysis and diagnosis.

1.5. Materiality - the information provided should have a significant impact on the processes under study. Information is recognized as material if its absence or distortion leads to an erroneous judgment about the subject of research.

1.6. Verifiable – Information must be verifiable.

Ways to check the accuracy of information:

1. Balance method (used to compare resources and sources of their financing)

2. Method of direct verification (comparison of the provided data with primary documents, inventory acts, acts of reconciliation of settlements)

3. Comparison of synthetic and analytical accounting data.

4. Comparison of balance sheet and market valuation of individual balance sheet items.

5. Conducting audits and other checks.

Information types:

1 as far as possible calculation: -quantities., -qualities.

3 by sources of receipt6 - planned (accounting), - extra-accounting (research, legal acts),

4 according to the degree of processing: - not passed the sample, - passed. primary arr-ku, - past. complete analyte. arr.

Ways of primary information processing:

Reduction to a comparable form using indices,

Combining or dividing information,

Using analytical techniques and methods.

2. Subject, method and techniques of AFD.

AFHD object is an enterprise.

AFHD subject includes four components:

Resources of the enterprise as the basis of the production potential of the enterprise,

Sources of resource formation,

Financial and economic relations of the enterprise,

Efficiency of use of production potential.

APHD method is a set of economic categories, algorithms and regulatory principles used to conduct AFHD: M = (C, I, P),

M - AFHD method,

I - algorithms

Р – regulatory principles.

Methods of economic analysis.

Most commonly used

2. Methods for processing time series (traditional methods of economic statistics)

2.1. Growth rate (Tr)

Тр= xi/xi-1 * 100-calculation method, Тр= xi/x0*100 – calculation by the basic method

2.2. Growth rate (Tpr) Tpr \u003d Tr-100,

2.3. The absolute change in the series xi-xi-1 is the calculation by the chain method, xi-xO is the calculation by the basic method.

2.4. The absolute value of 1% growth L x / growth rate.

Organization and information support of the analysis

Question 1. Organizational forms and subjects of economic analysis

Organizational forms of economic analysis at the enterprise are determined by its size, industry affiliation, organizational and legal form.

At large industrial enterprises, the activities of all economic services are headed by the chief economist - deputy director for economic issues.

At medium and small enterprises, the analytical work is headed by the head of the planning department or the chief accountant.

Economic analysis is the responsibility of not only employees of economic services, but also technical departments (chief mechanic, power engineer, technologist, etc.). Shop services, heads of brigades, sections, etc. are also involved in it. Only by the joint efforts of economists, technicians, technologists, heads of various production services, who have versatile knowledge on the issue under study, it is possible to comprehensively investigate the problem posed and find the best option for solving it. At the same time, however, one should remember the conclusion made by specialists in functional cost analysis: when cost reduction becomes a universal affair, it becomes nobody's business.

The distribution of the main directions of economic analysis on (enterprise can be represented as follows:

· the Department of the Chief Mechanic and Power Engineer examines the state of operation of machinery and equipment, the implementation of schedules for the repair and modernization of equipment, the quality and cost of repairs, the use of equipment and production facilities, the rationality of energy consumption;

The technical control department analyzes the quality of raw materials and finished products, rejects and losses from rejects, customer complaints,

Measures to reduce waste, improve product quality,

· observance of technological discipline, etc.;

This collaborative analysis allows for a systematic approach and other principles to more fully identify and exploit existing reserves.

All external analysts and users of the information obtained as a result of the analysis pursue very different goals. So, creditors (banks and financial organizations) and counterparties (suppliers, buyers, contractors, partners in joint activities), when analyzing the financial and economic activities of an economic entity, first of all want to know whether it is possible to deal with it, what are its position on market and prospects for further activities, whether it is threatened with bankruptcy. State regulatory authorities (tax, customs, statistical) analyze the financial and economic activities of enterprises to verify their compliance with the requirements of the law in areas within their competence.

Enterprises provide financial statements to the following users:

Owners (participants, founders) in accordance with the constituent documents;

State Tax Inspectorate (in accordance with the legal address of the enterprise);

State statistical bodies for generalization and public use by external users of information;

The State Property Committee, ministries, departments are provided with reports by enterprises that are in state or municipal ownership in whole or in part, as well as privatized enterprises (including leased ones) created on the basis of state enterprises or their structural divisions, before the expiration of the buyout period. The annual financial statements of the enterprise shall be submitted no later than April 1 of the year following the reporting year.

The second important direction of information support is the formation of information data for an automatic control system (ACS), the information entered into the ACS system is a necessary element of the entire system, without which its mathematical, technical, organizational and legal functioning is impossible, the information entered into the system is its pre-machine processing is the basis of modern automated information systems.

The third area of information support is associated with satisfying the information needs of consumers of the most diverse types: both organizations, institutions, and individuals, in this case, not only statistical data, data from sociological surveys, data from archives, etc. of official institutions, but and such types of information as book and journal publications, scientific reports, dissertations, etc. the most common form of this type of information support are libraries, and in modern conditions, services and information analysis centers are becoming increasingly important (for example, in Russia - the All-Russian Institute of Scientific and technical information, All-Russian Scientific and Technical information centre and other information services).

Ensuring information security

Information security, as well as information protection, is a complex task aimed at ensuring security, implemented by the implementation of a security system. The problem of information security is multifaceted and complex and covers a number of important tasks. The problems of information security are constantly aggravated by the processes of penetration into all spheres of society of technical means for processing and transmitting data, and, above all, computer systems.

To date, three basic principles have been formulated that should ensure information security:

Data integrity - protection against failures leading to the loss of information, as well as protection against unauthorized creation or destruction of data;
confidentiality of information;

When developing computer systems, failure or errors in the operation of which can lead to serious consequences, computer security issues become a priority. There are many known measures aimed at ensuring computer security, the main ones being technical, organizational and legal.

Ensuring the security of information is expensive, not only because of the cost of purchasing or installing security, but also because it is difficult to expertly determine the boundaries of reasonable security and ensure that the system is properly maintained in a healthy state.

Security tools should not be designed, purchased, or installed until an appropriate analysis has been made.

The site analyzes information security and its place in the national security system, identifies vital interests in the information sphere and threats to them. The issues of information warfare, information weapons, principles, main tasks and functions of ensuring information security, functions state system to ensure information security, domestic and foreign standards in the field of information security. Considerable attention is also paid to the legal issues of information security.

The general issues of information security in automated data processing systems (ASOD), the subject and objects of information protection, and the tasks of information protection in ASOD are also considered. The types of intentional security threats and methods of information protection in ASOD are considered. Methods and means of authenticating users and delimiting their access to computer resources, controlling access to equipment, using simple and dynamically changing passwords, modifying simple password schemes, and functional methods are considered.

Management information support

Information is one of the most complex, not yet fully disclosed, even mysterious areas of modern science. This can be seen at least from the vagueness of the very definitions of the concept of information; a collection of information, data, knowledge. Or from philosophy - a violation of monotony. In cybernetics, the amount of information is closely associated with entropy, one of the basic concepts of classical physics, i.e. with the ability of energy to transform. N. Wiener writes: "The amount of information in a system is a measure of the organization of the system, just as the entropy of the system is a measure of a disorganized system, one is equal to the other, taken with the opposite sign." From the point of view of the control methodology, progressive entropy, i.e. the ever-increasing chaotic disorder of connections between elements is characteristic of closed systems isolated from the environment, and information is the negation of entropy.

Each definition of information reveals a certain property of this complex and multi-valued concept: information is communication and communication, in the process of which uncertainty is eliminated (Shannon), information is the transfer of diversity (Ashby), information is a measure of the complexity of structures (Mol), information is the probability of choice (Yaglom ) etc. Studies of patterns and technologies are being undertaken and the theoretical foundations of a new branch of knowledge - informatiology are being laid, where one of the authors states: "The world is informational, the Universe is informational; the primary is information, the secondary is matter."

Further deepening into the theory of information will lead us into the dense jungle of the laws of thermodynamics, to the famous "Maxwell's demons" and even to the inevitability of the heat death of the Universe.

In control theory, the following definition of information is accepted: the totality of information about changes occurring in the system and its environment, which reduces the degree of uncertainty of our knowledge about a particular object, is the exchange of information (data) between people, a person and an automaton, an automaton and an automaton. And this definition is quite sufficient for the study of management problems.

Information, which makes up the triad of the most important characteristics of the world around us, along with matter and energy, has some inherent features only to it:

Information itself is just as abstract a concept as the concepts of mathematics, but at the same time it reflects the properties of a material object and cannot arise from nothing;
- information has some properties of matter, it can be received, stored (recorded, accumulated), destroyed (erased), transmitted. However, when information is transferred from one system to another, the amount of information in the transmitting system remains unchanged, although in the receiving system it usually increases (this feature of information saves a professor who transfers his knowledge to students from becoming an ignoramus);
- information has another unique property: in any sphere of knowledge (socio-political, scientific, general cultural, technical) it is the only type of resource that, in the course of the historical development of mankind, not only does not deplete, but constantly increases, improves and, moreover, contributes to the efficient use of other resources, and sometimes creates new ones.

The last property of information is important to take into account when shaping the development paths of the national economy of Russia, since attracting qualitatively new information and new technologies provides an intensive development path, and increasing additional material resources, labor, energy without using new information will lead Russia to an extensive dead end.

The main thing is that information is the subject, means and product of managerial work. The share of information as an object of labor has become higher than material and energy resources, and the information resource has become the main indicator of the country's power, i.e. the amount of knowledge the country has. This indicator brought the USSR into the ranks of world powers, and it is this resource that is being depleted in our country every year. It is important to emphasize a number of requirements for management information: reliability (and reliability), timeliness, targeting and reusability. Really valuable is only the information that reduces the uncertainty in a particular management situation.

The world is drowning in a colossal amount of information: over the past 30 years, its annual growth has increased by more than 15 times! There was even a new term - "the effect of waste paper": 85% of journal articles have never been read! It is easier to rediscover something, scientists say, than to find the necessary information in this ocean of books, magazines and articles. At the beginning of the 1990s, the US government produced about 1 billion letters annually, which cost about 1.5 billion dollars; published about 2.6 million pages of documents; up to 1,500 billion dollars were spent on the maintenance of employees employed in the administrative apparatus! In 1991, 45 tons of incoming and 48 tons of outgoing documents passed through a company with about 2 thousand employees, which corresponds to 25 kg of papers for each employee.

The most promising way out of the information impasse is provided by modern computing technology, which with each new generation increases the speed of information processing at a surprisingly high rate: if over the past hundred years the speed of movement has increased 102 times, then the speed of communication has increased 107, and information processing - 106 times .

The speed of information processing by modern computers is approaching the limiting value, limited by the speed of light (in optical computers - OBM) and equal to billions of operations per second. Recording information in the form of holograms opens the way to practically unlimited OBM RAM, the recording density of which can reach 106 bit/cm.

Information is the basis of the management process, the work of the manager consists in its study and processing. The effectiveness of management depends on the level of organization of the collection, processing and transmission of information. Distinguish between external, input information, primary (initial), which occurs during production, and secondary as a result of processing the original information.

There is also misinformation, most often found in reports compiled for superiors, in CSO reports, or in promises made by candidates during election campaigns. The masters of disinformation perfectly used the ability of a person to perceive only a limited amount of information for propaganda purposes and skillfully used the simplest formulations, the constant repetition of truths, albeit false, but understandable to the layman. Hitler cynically wrote: “If you really lie, then lie brazenly: they are more likely to believe in big lies than in small ones ... People themselves sometimes lie in small things, but they are ashamed of big lies. shamelessly deceiving ... In case of any failure, one should immediately look for enemies. If there are none, one must invent. " At the end of the 1930s, our Leader and Teacher applied the same recipe on a scale unprecedented in the world.

A significant part of managerial information is obtained by the manager informally, as a result of daily communication with colleagues, senior management, and clients. All this, undoubtedly, valuable information is not always reliable, objective and very changeable. More valuable and, most importantly, objective is the information collected and processed with the help of computer technology based on the software system. It is true that modern society is often characterized by the term "informational".

People who are far from the problems of management usually do not realize what a gigantic amount of information the administration has to work with even in a small firm. If, for example, in a medium-sized trading organization, where 200-300 people work, we take into account the entire flow of formal and informal information that management personnel need to process, then very impressive numbers are obtained as a result. Dozens, and sometimes hundreds of suppliers, a large range of goods, prompt settlements with customers, accounting for the movement of goods through warehouses in value and physical terms, marketing, i.e. market research, advertising, competitor behavior, changing laws, tax regulations, customs tariffs - the administration of such a firm processes about a million pieces of information a year.

Constantly changing market conditions require an immediate response from the administration, and if information about these changes is delayed or slowly processed, then the consequences for the company will be disastrous. According to available data, by the beginning of the 90s, 60% of the US depended on the work of information processing services, and this activity accounted for about 70% of the gross national product.

However, most large companies and firms in Europe, America and Japan go to these costs, since the use of modern information and control systems significantly covers the costs of their creation.

It is curious that we remember only 10% of what we read, and 20% of what we hear. We remember 30% of what we see, and 50% of what we hear and see. We already remember 70% of what we say, and 90% of what we do ourselves. Abstract descriptions are less expressive than a specific action, so we must try to fill our actions with specific information content.

Management information has a number of features:

Large volumes of information must be processed within strictly limited time frames;
- the initial information is subjected to repeated processing from various production points of view and taking into account the requirements of consumers;
- initial data and calculation results are stored for a long time.

Only computer technology with its speed and large memory capacity can fulfill these requirements for management information. The best way to store production information is to create databases and data banks, i.e. functionally organized arrays of computer information that provide centralized support for a group of users or a set of tasks solved in the system.

With this method of creating and using information arrays, when one group of specialists processes and enters information into the data bank, and other specialists use it in various production aspects, interactive, i.e. active on both sides. Information databases are usually formed by combining primary statistical indicators of an enterprise's activities into enlarged files with the necessary details. Databases are constantly updated in accordance with the course of the technological process and taking into account the requirements of information consumers who solve a large complex of information-related management tasks.

Along with material, labor, raw materials, information resources in enterprise management are of paramount importance as a prerequisite for a successful production process. Scientific and technical information is the main foundation in the development of new technological processes, the basis for the development of means of production.

Acceptance procedure management decision always relies on the primary source - alternative information available to the manager, and it is important to be able to use exactly the information that will reduce the uncertainty of developing trends and events and help make the best decision. Information in management is really useful only if, as a result of its use, it will be realized in a labor act, in a useful activity of people. The decision made must reach the performer in an undistorted form, it is necessary to completely exclude various interpretations and "thinking out" that may arise on the steps of the hierarchical service ladder (as in the famous case with a comma in the phrase "it is impossible to execute, pardon").

It is difficult to speak without pessimism about the ways of creating, perceiving information and about the moral problems of its practical use. Unfortunately, we have to state an amazing act of lack of commonality in the understanding of global human problems between people, even of high intelligence, who are ready to sacrificially serve high moral precepts.

That most important part of human information that forms the ideology of society is created by practically uncontrolled (fortunately or unfortunately?) mass media (mass media) or ideological representatives of the ruling elite, which is almost never an intellectual and highly moral elite. A massive attack by "sharks of the pen" can easily impose any paradigm on society, and it is almost impossible to distinguish illusion from reality, truth from lies. The behavior of people in society largely depends on the incessantly operating conveyor of advertising products, mass media and mass culture.

Most people trust the media very much, believing that their employees are conscientious, highly qualified and solid professionals, thanks to the media, a person feels his involvement in the life of society and, to some extent, identifies himself with it. Even science, being a form of cognition, experiences a noticeable influence of social ideology, and the fundamental theories of the humanities are clearly ideological in nature. What guarantees does society have that the "historical" decisions of the next "historical" congress or information suitable for the immediate needs of the governing bodies are objectively reliable and ethically correct?

The human consciousness is not able to follow the constant changes in society, especially on a global scale, progressively growing incompetence and indifference to these changes among many groups of the population, which is skillfully and shamelessly used by unprincipled politicians. As a result of these phenomena, fertile soil arose for the maturation of various mass myths, based on the poor awareness of the population and the laws of public consciousness in force. form public opinion and create various political myths by skilled professionals, without resorting to coercion or prohibition. As E. Cassirer says in his original work: "Political myths act like a snake that paralyzes a rabbit before attacking it."

Modern society generates new, previously unknown social problems associated with information. The process of "computer" alienation of a certain group of the population, the social division of society, is going on more and more intensively. Layers of "information aristocracy" are formed, a kind of brotherhood of initiates, "information proletariat", which includes a large group of workers involved in information processes, and consumers of information services, in whose hands the information business is concentrated. Usually, information, like water, easily flows down, from superiors to subordinates, and with difficulty rises to the top. However, they also try to “regulate” this natural flow of information: some managers are reluctant to share information with subordinates, because if this information is good, then there is a danger of claims for all kinds of bonuses and raises, and if it is bad, then it can demoralize the team.

When information moves up to the highest management levels, another problem constantly arises - officials are more willing to give information about victories, achievements, and what confirms the wise decisions of the boss. As a result, a kind of information vacuum or a distorted, pink-tinted world may arise around the boss. Many senior managers tend to ignore objectionable information, and if unpleasant information comes from a source with a low status, then subconsciously the boss begins to consider it as an attempt to undermine authority, as a challenge to his official position.

The world's largest catastrophes have been due to the swaggering unwillingness of the top leader to objectively take into account all available data. This happened with the beginning of the invasion of the Nazi armies into the territory of the USSR, when Stalin did not want to measure intelligence information, the same thing happened during the Japanese air raid on Pearl Harbor, during the unexpected German offensive for the allies in December 1944 in the Ardennes. It is no coincidence that Caliph Harun al-Rashid dressed as a beggar and walked around Baghdad at night - he needed objective, reliable information about the mood of the people.

Conflict situations in society, production teams, in the family, they are most often generated by incompleteness, insufficient structuring of the initial information, a small object of a priori knowledge, differences in the criteria for evaluating facts and the presence of information distortions, accidental or deliberate. The problem is not only in the colossal volumes of information that fall on a person, but in its disorder and inconsistency, which turns this information into noise in the terminology of communication theory, and this, in turn, leads to instability of information images and inefficiency of information transformations. Information is significantly distorted when it moves through the levels, and the more hierarchical levels exist in the structure of the organization, the more significant the distortion of information.

The following main reasons for the distortion of information as it passes through the levels of the organizational structure can be distinguished:

Two identical messages, events can be evaluated differently, depending on the time of their arrival and evaluation - the closer event is recorded more strongly (perspective error);
- emotional stress (fear, joy, anger, etc.) can significantly distort information, as well as a long-awaited, more profitable or inconsistent message;
- the desire to make a favorable impression with their information on the higher authorities ("barrier of prestige"). Recall that the eastern satraps ordered the execution of an innocent messenger for bad news or gave him a silk cord on which a loyal subject was supposed to hang himself.

The creation of powerful information systems and means of their processing has given rise to a whole range of computer crimes: from the creation of computer viruses that destroy information, to the threat of loss of rights to privacy.

One of the most common methods of protecting commercial enterprises from theft, both by employees and by customers, is the introduction of a bar coding system, i.e. protection of information from intentional distortion. The barcode provides the representation of letters and numbers (product characteristics, price, etc.) in the binary number system by applying a clear pattern of stripes and the space between them to the product and easily decoded by an electronic optical (scanning) device. Automatic product identification systems have become an essential part of industrial technology, trade and logistics.

The connection between the super-complex system, which is the inner world of a person, and the super-complex system of the world around us is originally considered in the famous work of Stanislav Lem "Solaris": the alien information system "thinking ocean" studied by mankind is so complex that it requires especially delicate methods of study and its reaction to hard impact can be unpredictable. Effective management is impossible without reliable, objective information, and only those who are well informed have actual power. Summing up the section on information in management and in society, we can look at this problem from a somewhat unexpected and even paradoxical side.

Man, the "crown of nature", oddly enough, has not managed to adapt to the surrounding natural world. Although man has been a part of the biosphere for millions of years, he is much worse adapted to its conditions than, say, grain or many fruits, amphibians, rats and cockroaches. A person cannot live without air for more than 2-3 minutes, without water - more than 3 days, without food - 30 days, the range of composition of air, food, water is extremely narrow, a person is very sensitive to many external parameters of life: temperature, pressure, radiation exposure . Call J.-J. Rousseau's "Back to Nature" is utopian.

And man, throughout the history of civilization, has been diligently fenced off from nature that is unkind to him, creating his own artificial world, his own comfortable living environment. Fire, dwelling, clothing, finally, religion, music, painting, literature - all these are means and methods of protection from nature and ways of creating your own illusory, surreal and mostly informational shell.

Information software

A modern computer can not do without programs. After all, it is the programs that determine the capabilities of a computer: what it will do - it will help to make an electrical calculation or allow you to surf the World Wide Web. Most programs would be more correctly called software products, because often their creation requires no less costs than the production of the computer itself. Almost any program, unless otherwise noted, is a commercial product that is sold on a par with computers.

The software (software) of information systems is understood as a set of software and documentary tools for the creation and operation of data processing systems by means of computer technology.

Basic (system) software organizes the process of information processing in a computer and provides a normal working environment for application programs. The underlying software is so closely related to the hardware that it is sometimes considered part of the computer.

Application software is directly aimed at solving the user's professional tasks.

Organization of information support

Information allows you to manage. But information must also be managed. Manage the process of obtaining and using it, information resources and information support, which means assessing information needs at each level and within each management function, studying the organization's workflow, typing information and data, creating a data management system, etc.

Information support involves solving the problems of disseminating information, conducting administrative, organizational, research and production activities for its effective use.

The goals and objectives of information support for management activities can be defined as follows:

Meeting the information needs of government bodies, providing them with information in the form of documents;
- formation, placement, filling, support, updating and use of information resources of the organization;
- development of the information support system.

Information support for management activities should take into account existing legislative and regulatory restrictions, provide the necessary level of security when using technical means. The regulatory and methodological base for information support for management activities is a set of laws, regulatory legal acts and methodological documents that regulate the technologies for creating documents, their processing, storage and use in the current activities of the organization.

It includes:

Legislative acts of the Russian Federation;
- decrees and orders of the President of the Russian Federation, resolutions and orders of the Government of the Russian Federation regulating the issues of working with documents;
- legal acts of federal executive authorities;
- legal acts of the representative and executive authorities of the subjects of the Russian Federation, regulating the organization of work with documents;
- methodological materials for working with documents;
- state standards for documentation;
- unified documentation systems.

Any organization exists in some external environment formed by the state, other organizations, people, public associations and relations between them. The same organization generates its own internal environment.

The internal environment is formed by a set of structural divisions of the enterprise and the people working there and the relationship between them. Depending on the source of information within the organization, internal and external information are distinguished. Internal sources of information are internal organizational units. They generate planned, control, accounting, scientific, technical, analytical and other information.

Internal information is accurate, complete, reflects the financial and economic condition.

As external sources information may be:

Legislative and regulatory bodies;
- clients and partners of the enterprise;
- news agencies;
- competitors;
- bodies of statistical accounting.

Information from the external environment is often approximate, inaccurate, incomplete, contradictory, and has a probabilistic nature.

Satisfaction of information needs is carried out on the basis of information processing and analysis. These actions are performed both on a planned basis and as part of information requests.

The latter are of the following types:

Simple and complex queries;
- Formalized and non-formalized queries.

Formalized queries are characterized by the givenness of the initial and output information, as well as the certainty of the algorithm for obtaining the last from the first. If formalized actions are automated, then it is much easier to process informal random requests.

As a result of information processing, documents and reports with undocumented information are formed, which are provided to the governing bodies.

There are two main forms of organizing information support for management activities - centralized and partially or completely decentralized.

Centralized information support is based on the creation of a single service organization for all departments, centralized storage, processing and provision of information, and the same centralized management of technical means and information technologies.

Decentralization involves the implementation of functional subsystems on personal computers directly at workplaces.

The advantages and disadvantages of both technologies led to the need to adhere to a partially decentralized approach - the organization of information support based on distributed networks consisting of personal computers and information processing centers common to the organization, in which the corresponding databases are located, common to any functional subsystems.

Information support of the analysis

Information is a set of information that characterizes the activities of the enterprise.

Enterprise management is based on the use of various types of information:

External (economic, sociological, business, market, etc.);
- internal (about intermediate and end results activities of the enterprise, marketing).

The information must meet the following requirements:

Availability of consumers of information;
- objectivity of reflecting the processes of production, supply, marketing;
- unity of information coming from different sources;
- efficiency of information;
- readiness of primary information for use on a PC, which will allow obtaining derived information on its basis for use by various management structures.

Therefore, information must be objective, specific, operational, systematic, and comprehensive.

Before analysis, the information used should be checked:

Essentially;
- technical side (completeness of reporting data, compliance with reporting forms, etc.);
- counting check (correctness of results, etc.).

Information support of the management process includes the following types of information:

Legal, economic, financial legislation;
- normative-planning;
- accounting:
- (according to accounts, main book, - forms No. 1–4);
- statistical accounting;
- operational accounting;
- financial accounting;
- production accounting (cost accounting); off-account.

In terms of information is one of the main and most expensive resources. Timely provision of the enterprise with the necessary information is the main condition for its effective functioning in the market competitive environment.

Principles of organizing information support in the conditions of computerization.

The use of computer technology increases the efficiency of analytical work by reducing the time of analysis, more fully identifying the influence of factors, replacing approximate calculations with more accurate calculations. The most effective organizational forms of using a personal computer (PC) are the creation of automated jobs for managers, accountants, and economists on their basis.

The information used for PC is divided into:

For a variable (data on output by types of assortment, on the availability and use of all types of resources);
- conditionally constant (basic data for all indicators, basic norms for the consumption of material resources, norms of time, data for the past period).

In a market economy, in order to save time and money, it is necessary to conduct a comprehensive processing of primary information, the possibility of its remote transmission, limiting the volume of primary information while increasing the degree of its use.

For the organization of analysis in the conditions of an automated workplace (AWP), it is typical:

Preservation of the integrity of the analysis under the condition of decentralized information processing;
- connection of the information processing process with the decision-making process;
- increasing the efficiency and effectiveness of the analysis. The complex of software tools for the analytics workstation is a set of software processing of analytical tables according to the method of complex analysis of the economic activity of the enterprise.

Information support tasks

The volume of production and sales are the main indicators characterizing the activities of the enterprise. The volume of sales is extremely important for the establishment of normalized cost items - advertising expenses, hospitality expenses, as well as for calculating taxes. In terms of economic content, the volume of sold products characterizes the final financial results the work of the enterprise, the fulfillment of its obligations to consumers, the degree of participation in meeting the needs of the market. The growth rate of production and sales of products, improving its quality affect the amount of costs, profits and profitability of the enterprise. Therefore, the analysis of these indicators is important.

The main tasks of the analysis:

Evaluation of the implementation of the plan, the dynamics of production and sales of products;
- determination of the influence of factors on the change of these indicators;
- study of the composition, structure and range of products;
- study of the quality and competitiveness of products;
- assessment of the completeness and rhythm of production;
- identification of on-farm reserves for increasing output and sales of products; - development of measures for the development of the identified reserves.

The information base for the analysis of production volumes and sales of products are:

Statistical indicators (form No. 1-p of statistical reporting "Information on the production of industrial products");
- Form No. 2 of financial statements “Profit and Loss Statement”; operational accounting data;
- production schedules;
- plans for economic and social development of the enterprise;
- various types of supporting documentation.

The basis of this analysis is the comparison of volume indicators given by the plan of the enterprise with the actual ones. In intra-company analysis, the level of gross and marketable output is studied, their dynamics is studied.

Management Information System

The widespread use of modern computer technology, the introduction of optimization methods and formalization of situations have significantly changed the technology of management information support. In modern conditions, information support for management is carried out using automated control systems (ACS). Automated control system (ACS) - an information system designed for automated implementation of management processes.

The commissioning of an automated control system must be justified, i.e., it must lead to useful technical, economic, social or other Results. In particular, the use of an automated control system makes it possible to reduce the number of managerial personnel, improve the quality of the operation of the control object and the control itself, etc.

There are a number of general requirements for ACS. First of all, the compatibility of elements with each other, as well as with automated systems interconnected with this automated control system, must be ensured.

The automated system must be adapted to modernization, development and expansion, taking into account future prospects.

The automated control system must have a sufficient degree of reliability to achieve the established goals of the system functioning under predetermined conditions of its use.

The automated control system must have sufficient adaptability to changes in the conditions of its use. At the same time, the degree of change in the conditions for using the system, as a rule, is specifically agreed in advance.

The automated control system should provide for monitoring the correctness of the performance of automated functions and diagnosing, indicating the place, type and cause of violations of the correct functioning of the system. The automated control system must provide for measures to protect against incorrect actions of personnel leading to an emergency state of the object or control system, from accidental changes and destruction of information and programs, as well as from unauthorized interference and information leakage.

ACS, like any modern information system that has a complex multifaceted structure, can be divided into two components - a functional part and a supporting one.

The functional part solves those tasks for the sake of which each individual system is created. These tasks are converted into the corresponding functions of the automated control system.

Any automated control system in the course of its work must perform the following functions:

Collection, processing and analysis of information (signals, messages, documents, etc.) about the state of the control object;
- development of control actions (programs, plans, etc.);
- transfer of control actions (signals, instructions, documents) for execution and control of their transfer;
- implementation and control of the implementation of control actions;
- exchange of information (documents, messages, etc.) with other related automated systems.

The composition of the automated functions of the automated control system and the degree of their automation are determined in accordance with technical and economic indicators, as well as taking into account the need to free personnel from performing repetitive actions and create conditions for using their creative abilities in the process of work.

The supporting part of the ACS can be divided into the following components:

Software and mathematical support;
- Information Support;
- technical support;
- methodological and organizational support;
- linguistic support;
- staffing.

Software and mathematical software is one of the most important components of a modern information system. Software constitute all software tools used both directly to perform the tasks assigned to the system, and to ensure the normal functioning of the entire complex of technical means used. Mathematical software is a set of mathematical algorithms, methods and models that are used in the operation of an information system.

The ACS software must be sufficient to perform all its functions implemented using computer technology. In addition, the means of organizing all the required data processing processes should be available, allowing timely execution of all automated functions in all modes of operation of the automated control system.

The ACS software should have the following properties:

Functional sufficiency (completeness);
- reliability (including recoverability and availability of error detection tools);
- adaptability to changing conditions;
- the possibility of modifying the system if necessary;
- modularity of construction;
- ease of use.

As a rule, ACS software is built on the basis of already existing application software packages. Such software is capable of being downloaded and checked in parts and allows the replacement of some programs without correcting others.

A number of requirements are imposed on the ACS software, which make it possible to achieve the reliability of the system as a whole. In particular, the software is selected and configured in such a way that the absence of individual data does not affect the performance of ACS functions, in the implementation of which these data are not used. It is mandatory to take measures to protect against errors during the input and processing of information, ensuring the specified quality of the performance of the functions of the automated system.

The software used must have the means of diagnosing the technical means of the automated control system and control the reliability of the input information.

The general software of the automated control system should allow the configuration of individual components of special software and the further development of the system software without interrupting the process of its operation. All special software programs of a particular automated control system must be compatible both with each other and with its general software. In addition, it is necessary to ensure that the already generated and loaded part of the software is protected from accidental changes.

Information support includes the entire set of information on the basis of which the ACS will operate, including data on content, coding system, addressing methods, data formats and presentation form of information received and issued by the ACS.

The set of information arrays of the automated control system is organized in the form of databases on machine media. The information contained in the databases must be constantly updated in accordance with the frequency of its use during the operation of the system. The necessary measures are provided for the restoration of information arrays in case of failure of any technical means of the automated control system, as well as measures to control the identity of information of the same name in databases.

Technical support is a complex of all technical means used in the operation of the information system. Modern technical means are very diverse and allow you to solve wide range tasks.

The following groups of technical means that ensure the functioning of modern information systems can be distinguished:

Computer facilities (computers of various performance and purpose);
- means of communication;
- means of organizational technology.

Computer facilities are used at all stages of information processing and storage and are the basis for all technical facilities in a single automated system. Communication means are intended primarily for the transmission of information and, in some cases, operate in conjunction with computer technology.

Office equipment allows you to carry out various actions with information (for example, presentation in various forms, copying, etc.), as well as auxiliary operations within the framework of various tasks of information support for management activities. The technical means of the automated control system, when interacting with other systems, must be compatible in interfaces with the corresponding technical means of these systems and the communication systems used.

Any technical means of the automated control system must allow its replacement with a similar technical means without adjustment or any structural changes in the remaining technical means of the automatic control system.

Methodological and organizational support is a set of methods, tools and special documents that establish the procedure for the joint operation of the technical means of the automated control system and its personnel, as well as the interaction of personnel with each other in the process of working with the system. This type of support also includes various methods and means of organizing and conducting methods of working with this information system (for example, teaching methods, course and practical training programs, technical teaching aids, etc.).

The main goal of methodological and organizational support is to maintain the health of the information system and the possibility of its further development. The instructions included in the methodological and organizational support of the automated control system should clearly define the actions of personnel in the performance of all system functions in all modes of operation. In addition, the instructions should contain specific instructions on what to do in the event of an emergency or a violation of the normal operating conditions of the automated control system.

Instructions also play the role of ACS. They fix the legal force of information on data carriers and documents used in the functioning of the automated control system and created by the system. The instructions regulate the legal relations between people who are part of the ACS personnel (rights, duties and responsibilities), as well as between the personnel of this ACS and the personnel of other systems interacting with this ACS.

Linguistic support is a set of languages of communication between the maintenance personnel of the automated control system and its users with the technical, software, mathematical and information support of the system, as well as the terms and definitions used in it.

With the help of linguistic support, convenience, unambiguity and stability of user communication with automation tools are achieved. A prerequisite is the availability of means of correcting errors that occur when users communicate with the technical means of the automated control system.

The process of automation of management can be carried out in various ways. In one case, an organization may install and use computer information processing tools only to simplify some of the routine operations of the document management process. At the same time, the general principles and methods of working with information remain unchanged. This path is not effective, as it does not fully use the capabilities of modern information technologies.

A fundamentally different approach is to create complex systems for automating management activities. Such systems include not only document processing tools, but also database management systems, expert systems, modern telecommunications, and much more. The creation of such systems can significantly improve the efficiency of organization management.

In modern conditions of functioning of organizations, the requirements for the speed of information delivery to the consumer and the speed of information processing are significantly increased. Therefore, multilevel, distributed automated control systems are being created. Examples of such systems are banking, tax, statistical, supply and other services, the information support of which is carried out by creating electronic databases and data banks built taking into account the organizational, functional and information structures of the object. For their implementation, tools and systems of distributed information processing are used, built on the basis of local automated workstations connected by high-performance communication channels.

Such multi-level distributed automated control systems make it possible to effectively solve the problems of operational processing of information and work with documents, help in the analysis of market situations and the development of management decisions. The use of an automated control system helps to increase the productivity of a particular organization and provides a certain level of management quality. The greatest efficiency of automated control systems is achieved by optimizing the work plans of enterprises and industries as a whole.

Rapid development of operational decisions, precise maneuvering of material, financial and other resources, and other factors are of great importance. Therefore, the management process using automated systems is based on economic and organizational models that more or less reflect the structural and dynamic properties of an object (enterprise, organization, firm).

The adequacy of the model is an indispensable condition for its application. By adequacy is understood, first of all, its correspondence to the object from the point of view of behavior in conditions that imitate the real situation. In addition, the model should reflect the behavior of the modeled object in terms of its characteristics and properties that are essential for solving the problem. Obviously, it is impossible to achieve a complete repetition of the object in the model. However, some details that are not essential for analyzing the situation and making an appropriate management decision can be neglected.

Information support methods

General methods of ensuring the information security of the Russian Federation are divided into legal, organizational, technical and economic.

The legal methods of ensuring the information security of the Russian Federation include the development of regulatory legal acts regulating relations in the information sphere, and regulatory methodological documents on issues of ensuring the information security of the Russian Federation.

The most important areas of this activity are:

Introduction of amendments and additions to the legislation of the Russian Federation;
legislative delineation of powers between federal government bodies and government bodies of the constituent entities of the Russian Federation, determination of goals, objectives and mechanisms for participation in this activity public associations, organizations and citizens;
clarification of the status of foreign news agencies, mass media and journalists, as well as investors when attracting foreign investment for the development of information Russia;
determination of the status of organizations providing services of global information and telecommunication networks on the territory of the Russian Federation, and legal regulation of the activities of these organizations.

The organizational and technical methods for ensuring the information security of the Russian Federation are:

Creation and improvement of the information security system of the Russian Federation;
development, use and improvement of information security tools and methods for monitoring the effectiveness of these tools, development of secure telecommunication systems, increasing the reliability of special software;
creation of systems and means to prevent unauthorized access to processed information and special effects that cause destruction, destruction, distortion of information;
identification of technical devices and programs that pose a danger to the normal functioning of information and telecommunication systems;
certification of information protection tools, licensing of activities in the field of state secret protection, standardization of methods and means of information protection;
control over the actions of personnel in secure information systems, training in the field of information security of the Russian Federation;
formation of a monitoring system for indicators and characteristics of information security of the Russian Federation in the most important areas of life and activity of society and the state.

ensuring information security of the Russian Federation include:

Development of programs for ensuring information security of the Russian Federation and determining the procedure for their financing;
improvement of the system of financing of works related to the implementation of legal and organizational and technical methods of information protection, creation of an insurance system for information individuals and legal entities.

The state policy for ensuring information security determines the main areas of activity of federal government bodies and government bodies in the Russian Federation in this area, the procedure for fixing their duties to protect the interests of the Russian Federation in the information sphere within the framework of their activities and is based on maintaining a balance of interests of the individual, society and the state in the information field.

Information support for management

In a market economy, information support for management is of paramount importance for the dynamic development of an enterprise as a whole, because it is objective financial information that is the basis for a much-needed manager. Such information should reflect information to reflect the current financial position of the enterprise, all cash flows and investment decisions.

The main users of financial statements include investors, creditors, trade unions, product customers, government agencies. Information support for management should provide supervision and control over production, sales of products, services provided, financial and marketing activities, forecasting, calendar and. Also, this kind of information contributes to the adoption of managerial decisions, control over human and financial resources, and so on.

Management information support should meet the following objectives and goals:

Satisfy the information needs of management structures, providing them with documented information;
- form, fill, maintain, place, update and use the information resources of the enterprise;
- create and develop a system for processing, using and transmitting the necessary information;
- to develop a system of high-quality and fast information provision.

Management information support must take into account legislative, regulatory state restrictions and provide a sufficient level of security for the use of technical achievements and means.

Information should include:

Legislative state acts;
- Decrees, resolutions and orders of the President and the Government;
- legal acts adopted by executive authorities;
- materials set out in the methodological documentation;
- state specialized standards.

The information base should provide all the necessary information, both to users of the external environment of the enterprise, and internal. After all, any company exists both in the external and in the internal environment. The external environment is formed by the state, various organizations, society, and various associations. The internal environment is formed by the structural divisions of the organization and the personnel working in them.

Therefore, information resources in management are divided into internal and external sources. These sources of information generate control, scientific, analytical, planning, technical and other information. Sources of the internal environment provide accurate and complete information that reflects the entire financial and economic condition of the organization. External sources of information include legislative bodies, clients and partners of the organization, competitors, accounting authorities, information bureaus, etc. Information obtained from external sources is often incomplete, inaccurate, contradictory and approximate. The process of information support of the organization needs constant management and control.

It is necessary to control the process and the way it is obtained, distributed and used. At the same time, it is necessary to timely identify information needs at each level and in each division, constantly study the documentation and create an organized system for managing the received data. In this case, the management of the enterprise will be efficient and timely, which will ensure the stable development of the organization in the current market conditions.

Information systems software

The provision of information systems is divided into: information, technical, mathematical and software, methodological, linguistic, legal and organizational.

Information support includes a set of data, methods for building a database, as well as design solutions for the volume, placement, forms of organization of information circulating in the organization's information system.

Technical support - a set of TS designed for the operation of IS, documentation for these tools and technological processes.

Mathematical software - collection mathematical methods, models, information processing algorithms used in solving functional and design problems in IS.

Software - a set of programs for the implementation of the goals, objectives of the IS and the normal functioning of both individual and complex TS.

Methodological and organizational support - a set of methods, tools and documents that regulate the interaction of IS personnel with software and hardware tools (PTS) and among themselves in the process of developing and operating IS.

Linguistic support - a set of languages of communication between IS personnel and users with software, hardware and information support, as well as the sum of terms used in IS.

Legal support - legal norms used to comply with the rule of law (laws, decrees, resolutions government agencies authorities, orders and instructions of higher authorities and leaders of the organization).

Information analysis

With the advent of the first electronic bibliographic search mechanisms that are part of automated information retrieval systems and an attempt to create Electronic Catalogs (EC), the problem of expanding search elements has become acute. The elements of bibliographic descriptions of documents stored in the fields "title", "surnames of authors" and "imprint" (verbal data) in most cases are not enough to conduct a relevant search for the documents required by users if these elements are not known in advance. Titles are increasingly uninformative, they do not reflect either the subject matter or the content of the documents. The greatest problems arise when organizing a thematic search.

As search elements in AIPS, linguistic support is used, based on information retrieval languages (IPL), which include various terms and phrases that are part of the classification systems (UDU, LBC, GRNTI, etc.), keywords, thematic headings, alphabetical subject indexes (APU), etc. When forming a search query, you can use classifiers (UDK, DDC, LBC, GRNTI, etc.), but even specialists know by heart a limited set of classification indices, as a rule, only in one classification system. For users, this is unrealistic for many reasons. One of the reasons for high-quality search is the lack of tools that facilitate the implementation of effective search strategies by an unprepared user.

So, for example, keywords, although they help in finding documents, do not allow in all cases to ensure a relevant selection of the necessary documents. A number of experts proposed to solve this problem by creating electronic thesauri and rubricators, links to which could be organized when painting documents.

In this case, the following sequence of work is distinguished:

Information indexing;
- compiling a thesaurus;
- organizing and conducting searches based on the widespread use of electronic rubricators and thesauri. This rather time-consuming and inefficient process still in some cases does not allow solving this problem.

At the same time, experts believe that functioning classification systems are unlikely to survive beyond the first two decades of the coming century, unless they find the strength and opportunity for fundamental changes.

It may seem that it is impossible to solve the problem of relevant and pertinent search. In part, we have to agree with this, especially when conducting searches on the Internet.

However, a number of specialists and organizations propose to index full texts and form a unified SPA (reference and search apparatus) for electronic and printed resources. It is believed that indexes in electronic (machine-readable) form should be present along with their bibliographic descriptions (BO). This direction is called "computational linguistics". At the same time, close attention is paid to the formation of metadata.

Metadata - information about information; information generated by publishers of electronic resources, representing a mandatory minimum of information that allows them to be used in cataloging.

It is important to note that the systems for organizing search in ALIS, as well as in electronic full-text databases, must take into account the behavior of users during this procedure.

The next direction in this area was the creation of systems that allow, from documents that are closely related to each other in some statistical parameters, to extract keywords and phrases that are considered relevant in a given subject area. Such systems contribute to solving the problem of relevant automatic indexing and abstracting of documents belonging to a given corpus of documents.

Software using elements of computational linguistics has appeared on a number of sites on the Internet, for example, "Text Analyzer" (textanalyst). It is designed to analyze and compile a list of keywords from the text entered by the user, ranked by weight. If you select several word forms from this list, then the program will perform automatic referencing and thematic fixation of the analyzed text according to them. As a result, the user receives a list of the most significant sentences in the source text.

This arises when, firstly, there is no need to enter keywords and create special electronic headings.

Secondly, automatic abstracting of machine-readable text contributes to the creation of abstracts of documents, which in itself is very significant, especially for scientific, educational, technical and other professional materials.

Thirdly, such abstracts can be included in the corresponding fields of bibliographic records in electronic databases and data banks (including electronic catalogs), which will contribute to the maximum disclosure of library funds and will not overload hardware with large amounts of machine-readable data. Moreover, the search will naturally be faster than when extracting the necessary information from full texts.

Fourthly, there are no problems with this, since the servers will not have full texts of documents in the public domain, but their abstracts.

Fifth, searching for the keywords that form such abstracts, in combination with the metadata included in the texts, can significantly improve the relevance situation.

Sixth, it is possible, using these abstracts, to refuse to describe a certain number of fields (tags) of metadata in hypertext documents.

And, finally, seventhly, such a solution removes a significant burden of care and work of systematizers and bibliographers when describing documents and creating corresponding bibliographic records in the Electronic Catalogs of their libraries. The purpose of information support The concept of "information support" has firmly entered the scientific and practical circulation and is currently widely used in covering management problems in general and management in particular. At the same time, information support is understood as activities organized within the framework of management aimed at the design, operation and improvement of information systems that ensure the effective implementation of the tasks to be solved.

Based on the rules of law, using organizational, technical and methodological means, this purposeful activity includes the collection, processing, storage of information, the creation of conditions for the use of the latter in order to effectively operate a particular social system.

Speaking about the information support of criminal policy, two aspects should be distinguished: target and activity. In the first case, we are talking about information support as a means of forming and implementing criminal policy. In the second - on the activities of collecting, systematizing, analyzing, storing, criminal-legal and other information and creating conditions for its optimal use both in the adoption of political directives, the development of legislation, and in the law enforcement activities of the subjects of the implementation of criminal policy in the field of impact on crime and control over it.

In view of the foregoing, the information support of criminal policy can be considered as a combination of the following elements:

A) criminological, criminal law and other information (knowledge, information, data, etc.);
b) targeted activities to collect, systematize, analyze, store this information, create conditions for its optimal use in the process of implementing the tasks of criminal policy;
c) organizational and technical means that ensure this activity;
d) subjects of this activity.

The term "information" means a message, awareness and state of affairs, information about something. The fundamental provision in this concept is that information is not understood as any information, but only those that reduce or remove the uncertainty that existed before them. It is this provision, in essence, that underlies all available information concepts and thus unites them.

Criminological and criminal law information is pivotal for criminal policy, since it is this information that has the greatest impact in the process of law enforcement. specific gravity in the total volume of all information circulating in the relevant processes.

At the same time, criminological information refers to information about Crime and related phenomena, about the identity of the offender and the causes of individual criminal behavior, crime prevention and the factor that determines its parameters.

Such an understanding of criminological information, its nature and purpose is based on the sociological essence of the science of criminology, which is, first of all, a social science that studies crime and other socially harmful phenomena that affect it (alcoholism, drug addiction, suicide, prostitution and other manifestations of immorality). This means that criminological information is not identical to either legal information in general or criminal law information in particular. By its nature it is wider and deeper than them. At the same time, criminological information is closely connected with them and in some cases "intersects" with them, as well as with other types of social information, including political, economic, demographic, socio-psychological, etc.

Legal information is usually understood as a set of information that determines the measure of knowledge about law and all processes and phenomena associated with it. Based on this, criminal law information can be defined as a set of knowledge, information, data about the whole, its individual institutions and norms, measures of criminal law influence and its results, about the attitude of the population to criminal law prohibitions and the practice of applying criminal law, as well as about all the processes and phenomena associated with them.

Criminal law, criminological and other information that describes the signs, properties, characteristics and objects of relations that are within the scope of influence on crime, in the language of information theory is called display information. The study of the properties of this information makes it possible to choose ways to express and operate with it, independent of the purpose and goals of the system in which they are used. The existence of such an independent phenomenon is the basis for the information support of criminal policy, the study of the characteristics of criminological, criminal law and other information and the development of principles and methods of information work.

The activity approach underlying the information support allows to refer to the subject of its consideration, in addition to displaying criminal law and criminological information, also the process of its processing and a lot of descriptions of objects and relations between them, which form an information base.

The set of information processing operations and their interconnections at all stages of its circulation is called in information theory an information process.

The main operations of the information process in the area under consideration are the following:

Collection,
- systematization,
- transformation (recycling),
- storage,
- Search,
- reproduction and dissemination of criminological and criminal law information.

In the system of subjects of criminal policy, these operations are organized and carried out on a strictly regulatory basis and are regulated by relevant laws and other regulations.

In social management, concepts such as "information systems" and "information systems" are also used.

Information systems are understood as "information and logical systems", "information and computing systems", "information retrieval systems", "automated information systems", "information services", etc. Since the needs for various types of information are diverse and specific, in different In the spheres of social practice, various information systems are created and function. In law enforcement agencies, of the listed ones, information and reference and information retrieval systems are mainly used.

The information system in general terms is understood as the totality of all types of information necessary for the effective functioning of a particular management system, as well as a set of methods, tools and organizational forms implementation of the information process.

Speaking about the goals of information support of criminal policy, it must be emphasized that it is aimed at satisfying the objectively existing information needs of the relevant subjects for the successful solution of their tasks.

Information need is understood as the need or lack of knowledge, information, data, i.e. in the information necessary for the implementation of the goals and objectives facing the consumer of this information. The practical significance of using the concept of "information need" is determined by the fact that it allows you to capture and describe the specific content of information obtained from different sources. At the same time, the description of information is carried out on the basis of a targeted approach, strictly taking into account the nature of the activity, the rights and obligations of the subject of criminal policy.

In this regard, it should be noted that what has been said has not yet found a deep awareness and understanding by the subjects of criminal policy. That is why their information needs are far from being fully met. In some cases, not all types of information are given due attention, as a result of which it is not used, loses its value and value, in others, excessive information is requested, which entails an unreasonable waste of time, effort and money.

The possibility of effective use of the concept of "information need" is largely predetermined by the development of its types and classification, which allows:

A) obtain information about the information needs of criminal policy;
b) highlight information needs as a separate object of scientific study and practical analysis;
c) give them a hierarchy.

The classification can be based on various, but essential factors for it. Let's consider them on the example of the law enforcement level of criminal policy.

Since the prevention of crimes and the application of criminal legislation (as types of law enforcement) have their own characteristics, it seems appropriate to first consider the relevant information needs of the subjects of criminal policy, and then show the connections, transitions, restrictions, etc. existing between them.

So, if we take the types of crime prevention as the basis for the classification, then we can distinguish between the information needs of general and individual prevention. Depending on the forms of prevention, it is permissible to distinguish between the information needs of early and immediate crime prevention.

With regard to the levels of crime prevention, information needs of prevention can be distinguished:

A) at the individual level
b) the level of social groups and collectives;
c) regional and sectoral level;
d) in general social level(the level of preventive activities carried out within society as a whole).

The above types of information needs in the prevention of crimes, of course, do not exhaust the whole variety of their classification characteristics.

In particular, in relation to various aspects of crime prevention management, it seems appropriate to classify information needs on the following grounds:

a) in relation to the goals and objectives of crime prevention management - and future and current needs;
b) according to the levels of management - to the needs of crime prevention management at various levels of specific law enforcement agencies;
c) by belonging to the subjects of prevention - to the information needs of their preventive services and units.

All considered classifications of information needs are addressed to the present. But there are still needs facing the future. Here it is possible to single out the information needs of a planned and prognostic nature.

In particular, predictive information:

Helps the subject of criminal policy to choose the most promising directions for the development of information needs, to determine among them the priority (dominant) and the sequence of their satisfaction;
- contains indicators and norms, following which it is possible to develop an exemplary predictive model of information needs for the future (near and distant);
- allows you to predict the degree of satisfaction of certain information needs, the long-term consequences of existing gaps and shortcomings in information support, as a result of which it becomes possible to make the necessary adjustments in the management process.

Information needs of a predictive nature are the basis for the development and development of information needs of a planned nature, which, although they relate to the future, are already quite clearly defined, expressed in specific quantitative and qualitative indicators.

Turning to the analysis of information needs in the field of application of criminal law, it should be noted that they should be based on an analysis and assessment of the real results of law enforcement activities. The source of information about the actual state of affairs is the practical results of the activities of the internal affairs bodies and other law enforcement agencies in the application of criminal law.

It is information about the results of the application of criminal law that ultimately makes it possible to judge the quality of the criminal law, its individual institutions and norms. Therefore, questions about what kind of information is needed, according to what parameters it should be collected, what data can indicate the effectiveness of the application of the criminal law, are of exceptionally important theoretical and practical importance.

The successful solution of the relevant tasks requires the availability of complete and reliable information:

A) on the state and trends of phenomena that are being combated by criminal legal means, and not only in relation to the served region, but also to other regions (to identify and evaluate territorial differences);
b) about the features of the region itself (economic, demographic, cultural, geographical, etc.), significant for the application of criminal law means of influencing crime;
c) on the practice of applying criminal law norms, its compliance with crime trends, the use of other means of influencing crime, and others;
d) on the normative and resource support of the criminal law impact on crime, etc.

An analysis of information needs in the field of criminal law impact on crime shows that information is also important for meeting them:

On the scope of application of criminal law means of influencing crime in general, its types and individual crimes;
- about the dynamics of the criminal law impact on crime in the region (by analyzing the relevant data, it is possible to identify changes in the crime pattern for the corresponding period and, in the presence of sharp “breaks”, to assess their possible connection with the strengthening or weakening of this impact, with a change in latency, with demographic processes, as well as to identify at the expense of which territories, contingents of the population, types of crimes there was a "turn");
- about the effectiveness of the criminal law impact on crime in the retina.

Here, information about the degree of implementation of the requirement for the inevitability of responsibility of the perpetrators of crimes, as well as the differentiation and individualization of this responsibility, is of particular importance.

This information is necessary to assess the quantitative and qualitative indicators of the work of law enforcement agencies in the use of criminal law means of influencing crime. Along with this, it is necessary to have information about how correctly and to what extent the use of these means is ensured, whether all the requirements of the criminal law are fully observed. Ultimately, we are talking about information support for the analysis and evaluation of the effectiveness of the use of criminal legal means.

These tasks can be implemented in various ways. One of them is a combined analysis of the conditions for the effectiveness of the operation of the criminal law and information needs for its application.

These utopias include:

A) the perfection of legislation;
b) perfection of law enforcement activities;
c) the level of legal consciousness (public, group, individual).

P. in recent years, the problem of the social consequences of crime, which is understood as the real harm caused by crime to public relations, has been gaining increasing interest in society. Satisfying the need for complete and reliable information about the social consequences of crime allows law enforcement correctly and in a timely manner to determine the main directions of the fight against crime, the obviousness of the tasks to be solved, to maneuver resources. However, obtaining relevant information is still very difficult. One of them, and perhaps the most important, is that the question of the types and sources of information on the social consequences of crime, in fact, is at the initial stage of scientific and practical development.

Thus, meeting the information needs of the subjects of criminal policy, being the main goal of its information support, includes the provision of objective and complete information about the state of security of social values under the protection of criminal law, the effectiveness of the prevention, prevention of crimes and the application of criminal law, and the creation of conditions for optimal management of this activity.

This general goal can be divided into a number of specific goals.

Collection and provision of information:

a) about persons who, judging by their antisocial behavior, can be expected to commit crimes and offenses;
b) about the immediate environment of these persons and other factors that positively or negatively influence their behavior;
c) about efficiency preventive measures conducted in relation to the named persons.

Collection, processing and analysis of information about the circumstances identified in the process of inquiry and preliminary investigation, the implementation of operational-search measures, contributing to the commission of various types of crimes and the measures taken to eliminate them; storage and issuance of this information to the relevant subjects of the criminal policy of crimes for organizing their work and making appropriate management decisions, informing the legislative and executive bodies of state power.

Collection and provision to public authorities, law enforcement agencies of information on the effectiveness of both law enforcement activities in general and individual criminal law institutions and norms in particular. Since various factors influence the effectiveness of law enforcement, it is necessary to provide them with information about these factors, including the strength of their influence, hierarchy, etc.

Collection and provision of information on the effectiveness of measures of penitentiary influence on persons serving sentences in places of deprivation of liberty with previous convictions; about the factors of an objective and subjective nature that affect the state and level of recidivism as the most important indicator (indicator) of the effectiveness of corrective action.

This classification of information support goals is based on an analysis of the main areas of law enforcement activities of the subjects of criminal policy implementation, as well as the goals they face to strengthen law and order.

However, the versatility of information support makes it possible to classify its goals in other ways. In particular, the allocation of organizational, managerial and auxiliary technical goals deserves attention.

Organizational and managerial goals include:

Identification of objects, processes and phenomena that "generate" criminological and criminal law information and the establishment of the necessary tracking of them;
- creation of a system of methods and techniques for collecting, storing, processing and evaluating information;
- distribution of information in accordance with the characteristics of the subjects of the implementation of criminal policy, the tasks they solve, both in accordance with their requests, and taking into account the possible use of information;
- assessment of the completeness and effectiveness of the use of information;
- the ability to respond to requests from unaccounted users;
- preparation of subjects for the use of information and encourage them to the most complete and effective use;
- protection of information from distortion, misuse and undesirable dissemination.

Auxiliary technical goals cover: providing the necessary formalization of information; development of its carriers; use of technical means (in particular computers); creation of conditions for the storage and transmission of information, and some others.

Types of information support

Level 1 - technical support. It is a set of interconnected and interacting technical means.

Level 2 - information support - a set of information necessary for the implementation of computer-aided design. Its main part is automated data banks, consisting of a database, knowledge base, CAD and CS.

Level 3 - software - a set of computer programs necessary to perform computer-aided design.

Level 4 - organizational and methodological - a set of documents establishing the composition design organization and its subdivisions, the relationship between them and their functions, a set of documents that establish the composition and rules for the selection and operation of computer-aided design software.

Level 5 - linguistic - a set of design languages, including terms and definitions, natural language formalization rules and methods for compressing and expanding texts.

Level 6 - software - a set of mathematical methods, mathematical models and design algorithms.

Level 7 - conceptual - a set of universal worldview concepts that reflect the goals of the system development.

Information technology software

Information technology software is heterogeneous, part of the software refers to the basic software, without which the operation of technical means is impossible, the other part belongs to the application software. On fig. the classification of IS software tools is given.

Operating systems: Windows, IOS

Service tools and utilities: anti-virus programs, file archivers (WinZip, WinRAR, WinARJ), utilities for testing computers, networks, operating systems, file, disk maintenance (SiSoft Sandra for Windows, Norton Utilities).

Program development tools: CASE-tools (a toolkit for system analysts, developers and programmers that allows you to automate the process of designing and developing software).

Office programs:

DBMS for the organization and management of the database;
- a word processor for working with text documents;
- spreadsheet processor for performing calculations;
- a package of presentation graphics;
- Internet browser for working with information resources of the global network and others.

Information support for personnel

The staffing of the organization system is the necessary quantitative and qualitative composition of employees. The quantitative composition of the personnel service is the list of employees of this unit of the organization. Qualitative characteristics of personnel are a set of professional, moral and personal properties, which are a concrete expression of the compliance of personnel with the requirements that apply to a position or workplace.

The whole set of qualitative characteristics of personnel can be conditionally divided into three main groups: abilities (level of education, amount of knowledge gained, work experience in a certain area of professional activity, professional skills), motivations (the sphere of professional and personal interests, the desire to make a career, the desire for power, readiness for additional responsibility and additional loads), properties (the ability to perceive a certain level of physical, mental or intellectual stress, the ability to concentrate, memory and other personal properties necessary to perform any work).

The quantitative composition of the personnel management service is determined by the organizational and staffing structures and the charter of the organization. When calculating the quantitative composition of the personnel management service, the following factors should be taken into account: the total number of employees of the organization; specific conditions and specifics of the organization associated with the scope of its activities (industry, agriculture, trade, insurance activities), scale, the presence of diverse industries, branches; social characteristics of the organization; the structural composition of the employees of the organization (the presence of various categories - workers, specialists, employees, scientists), their qualifications; the degree of complexity of the tasks to be solved in personnel management (implementation of strategic planning, development of personnel strategies and policies, organization of training, promotion, etc.); technical support for managerial work (computers, office equipment, etc.).

In the 1990s only 0.3 to 0.8% of the total number of employees in all sectors of industry and construction were employed in the personnel services of domestic organizations. The qualitative characteristics of the personnel officers of those years also presented a very sad picture. An extremely low level of professional training, education, unfavorable age characteristics, and low wages for personnel officers were established.

Currently, in most companies, the situation with the quantitative and qualitative composition of HR employees is changing for the better, there are specialists in the selection and evaluation of personnel, psychologists and sociologists, and personnel development managers.

Information support structure

The overall structure of an information system can be viewed as a set of subsystems, regardless of the scope. In this case, one speaks of a structural feature of the classification, and the subsystems are called providing. Thus, the structure of any information system can be represented by a set of supporting subsystems. Among the supporting subsystems, information, technical, mathematical, software, organizational and legal support are usually distinguished.

Information support (IS) - a set of a unified system for classifying and coding information, unified documentation systems, schemes for information flows circulating in an organization, as well as a methodology for building databases.

The purpose of the information support subsystem is to timely generate and issue reliable information for making managerial decisions, to provide information resources at the disposal of any object or subject.

The IO of an enterprise is a given object. To create IO, you need a clear understanding of the goals and objectives, functions of the management system; implementation of the document management system; identification of the movement of information from the moment of its occurrence to its use at various levels of management; availability and use of information classification and coding; creation of information arrays on machine media; possession of the methodology for creating information models.

When organizing IO, it is used, which ensures the creation of a single information base; development of a typical data exchange scheme between different levels of the system and within each level; organization of a unified scheme for maintaining and storing information; providing the tasks to be solved with initial data.

The main functions of the IO are:

1) monitoring the progress of production and economic activities,
2) detection and registration of the state of controlled parameters and their deviation from the specified modes;
3) preparation for processing of primary documents reflecting the state of managed objects;
4) ensuring automated data processing;
5) the implementation of direct and feedback between objects and subjects of management.

Unified documentation systems are being created at the state, republican, sectoral and regional levels. The main goal is to ensure comparability of indicators in different areas social production. Standards have been developed that establish requirements for: unified documentation systems; to unified forms of documents of various levels of management; to the composition and structure of details and indicators; to the procedure for the introduction, maintenance and registration of unified forms of documents.

However, despite the existence of a unified documentation system, when examining most organizations, a whole range of typical shortcomings is constantly revealed:

1) an extremely large volume of documents for manual processing;
2) the same indicators are often duplicated in different documents;
3) work with a large number of documents distracts specialists from solving immediate problems;
4) there are indicators that are created but not used, etc.

Therefore, the elimination of these shortcomings is one of the tasks facing the creation of information support.

Schemes of information flows reflect the routes of information movement and its volumes, the places of origin of primary information and the use of resulting information. By analyzing the structure of such schemes, it is possible to develop measures to improve the entire management system.

As an example the simplest circuit data flows, you can bring a diagram that reflects all the stages of passing or recording in the database of an employee - from the moment it is created to the issuance of an order for his admission to work.

The construction of schemes of information flows, allowing to identify the volumes of information and conduct its detailed analysis, provides:

Elimination of duplicate and unused information;
- classification and rational presentation of information.

At the same time, the issues of the relationship between the movement of information by levels of management should be considered in detail. It is necessary to identify which indicators are necessary for making managerial decisions, and which are not. Each performer should receive only the information that is used.

The methodology for building databases is based on the theoretical foundations of their design. To understand the concept of the methodology, we present its main ideas in the form of two successively implemented stages in practice.

Stage 1 - a survey of all functional divisions of the company in order to:

Understand the specifics and structure of its activities;
- build a scheme of information flows;
- analyze the existing document management system;
- determine information objects and the corresponding composition of details (parameters, characteristics) that describe their properties and purpose.

2nd stage - construction of a conceptual information-logical data model for the field of activity surveyed at the 1st stage. In this model, all connections between objects and their details must be established and optimized. The information-logical model is the foundation on which the database will be created.

To create information support, a clear understanding of the goals, objectives, functions of the entire organization management system is necessary; identification of the movement of information from the moment of occurrence to its use at various levels of management, presented for analysis in the form of schemes of information flows; improvement of the document management system; availability and use of a classification and coding system; possession of the methodology for creating conceptual information-logical models that reflect the relationship of information; creation of information arrays on machine media, which requires modern technical support.

Information support of automated information systems consists of out-of-machine and within-machine IS.

The role of information support

Economic analysis is based on the system of economic information, which underlies the optimal management decisions.

Principles for creating a rational flow of information for management:

1. identification of information needs and ways to most effectively meet them;
2. objectivity of reflection of the processes of production, circulation, distribution, consumption, use of resources;
3. unity of information coming from various sources (accounting, statistical and operational accounting), as well as planned data, elimination of duplication in primary information;
4. efficiency of information, comprehensive development of primary information with the derivation of derivative indicators on its basis;
5. possible limitation of the volume of information and increase in the coefficient of its use;
6. development of programs for the use and analysis of primary information for management purposes;
7. coding of primary data for effective use.

For the purposes of management in economic analysis, the economic and financial activities of enterprises are measured by indicators that can be summarized in a certain system.

Indicators:

1. cost and natural - depending on the underlying meters;
2. quantitative and qualitative - depending on which side of the phenomena, operations, processes is measured;
3. volumetric and specific - depending on the use of individual indicators or their ratios.

The analysis is closely related to the principles of management:

1. demographic approach to the management process;
2. coordination, which is directly related to the verification of performance, with operational analysis of what has been done, regulation of work, unity of command, collegiality;
3. savings regime, the implementation of which requires a deep analysis of costs by items and elements, unproductive costs and losses, production, profits;
4. specificity, efficiency of management, objectivity and scientific validity of decisions made. All management decisions must be justified and optimal. Information support provides operational analysis.

The theory of managerial decision-making is based on multi-variance, uncertainty, the influence of additional factors on each individual option, and the establishment of optimality parameters. Multivariance makes it necessary to analyze various options for management decisions. The choice of the best option is carried out with the help of economic and mathematical modeling and system analysis. The development and implementation of marketing programs is associated with analytical calculations.

Marketing programs are impossible without:

1. analysis of the impact on the economy of enterprises of the external and internal environment;
2. analysis of the state of the market (globally, by product groups and individual products);
3. analysis of buyers and consumers (existing and potential);
4. analysis of the competitive environment;
5. analysis of market prices and formation of own pricing policy;
6. analysis of final financial results.

Information support of financial management

Information support is one of the key elements of the financial management system. This is a set of information resources and ways of organizing them, necessary and suitable for the implementation of analytical procedures that provide the financial side of the enterprise.

It is based on the information base, which includes five enlarged blocks:

1. information of a regulatory and legal nature;
2. financial information of a regulatory and reference nature;
3. financial statements;
4. data and reporting;
5. non-system data.

The first block includes Civil and, Federal Laws “On Accounting”, “On” and others, as well as resolutions and orders of the Government of the Russian Federation (Regulations on accounting and financial reporting in the Russian Federation, Regulations on accounting policies, etc.). The information in this block must be taken into account because the documents presented in it are binding.

The second block includes regulatory documents of state bodies (the Ministry of Finance of the Russian Federation, the Bank of Russia, the Federal Commission for the Securities Market, etc.), international organizations and various financial institutions containing requirements, recommendations to market participants and quantitative standards in the field of finance, for example, reports from the Ministry of Finance on various interest rates, on the composition of reporting and the principles for its provision. The regulator in the international aspect is the system international standards accounting, which are not binding, but in fact they are forced to follow all companies operating in the international capital market, goods and services. Not all documents in this block are mandatory.

The third block includes financial statements. According to the law "On Accounting", financial statements are "a unified system of data on property and financial position organization and the results of its economic activity, compiled on the basis of accounting data in accordance with established forms.

It consists of:

1. ;
2. income statement;
3. explanations to the balance sheet, income statement;
4. specialized forms established by law;
5. reporting on the use of budget allocations;
6. the final part of the audit report.

Management reporting (block 4) is not regulated by law. The composition and forms of management reporting are determined by the enterprise independently in accordance with the nature of its activities and management needs.

Indicative list management reports for manufacturing plant could be as follows:

1. "On the movement";
2. "";
3. "On the production cost";
4. "On the movement of own capital";
5. "On the sale of shares and payment";
6. "On the status of loans taken";
7. "Tax calculations", etc.;

The non-systemic block (block 5) includes general economic information, official statistics or published in the media.

Information support of management decisions

Since the middle of the last century, information has been considered in a broad sense as a general scientific concept. It expresses the exchange of information between people, a man and an automaton, an automaton and an automaton, an exchange of signals between animate and inanimate nature in an animal and flora as well as genetic information.

In different fields of knowledge, the definition of the concept of "information" is interpreted differently. For example, in cybernetics, mathematics is a quantitative measure that reduces uncertainty. In management, information is understood as information about the control object, environmental phenomena, their parameters, properties and state at a particular point in time.

It is difficult to overestimate the role of information in management. It is the subject of managerial work, a means of substantiating managerial decisions, without which the process of the influence of the control subsystem on the controlled subsystem and their interaction is impossible. In this sense, information is the fundamental base and the main resource of the management process.

Information processes are of decisive importance - the processes of collecting, storing, processing and transmitting data in order to manage production activities and relevant structural divisions.

Information processes are divided into three groups:

Information processes that ensure the choice and formation of the goal;
information processes designed to develop program actions;
information processes that ensure the normal flow of the controlled process according to a given program or plan.

Note that in this case, not any information should be considered information, but only those factual data, knowledge, messages that contain elements of novelty for their recipient and are used in the decision-making process.

Part of the actual data can be obtained in the process of analyzing the situation and formulating the problem itself.

However, for a clear statement of the problem and, in connection with this, to facilitate the choice of ways to solve it, additional factual materials are required.

In some cases, decision makers and decision makers (often face the following problems:

First, it is impossible to determine all the facts related to a given problem being solved;
secondly, it is not always certain whether the presented facts are directly related to the problem under consideration;
thirdly, it is not always possible to measure the actual material numerically.

Yes, many natural phenomena that have a direct impact on the economy and social life cannot be quantified in some cases, even if these phenomena have already taken place in the past. For example, such hard-to-determine facts include fluctuations in yields, water levels in sources that provide water supply to cities (this is hindered by a not always clear relationship between consumption levels and the possibilities of water supply sources), fluctuations in the size of the fish catch over the years, and much more.

The high importance of the information used to develop management decisions is due to the requirements imposed on it: reliability, completeness, timeliness, brevity, clarity, consistency, etc.

The judgment that "information is power" is justified, if only because the possession of information makes it possible to reduce the likelihood of making wrong decisions. Such a requirement as the completeness of information determines the various circumstances of development and the types of decisions made: in conditions of certainty, risk and uncertainty. And this, in turn, is associated with the use different approaches, methods for developing solutions and their results.

Sources of collecting information can be very diverse: from the media to conducting special studies on their own or with an appeal to the relevant firms. The costs of obtaining information can reach significant amounts, so the amount of information needed for decisions should be estimated in advance.

As a rule, there is no opportunity to collect all the factual material, therefore, it is necessary to make a decision based on the facts available and the facts that can be obtained within the time set for choosing a management decision. Therefore, the closest attention should be paid to the collection of the most necessary factual materials. The criterion here can be the ratio of the increase in the cost of collecting additional factual materials to the expected effect from the use of this additional information.

Naturally, what is of primary importance is not so much the quantity of factual material as its quality. A small amount of carefully selected and processed factual material relating to the issue under consideration is many times more valuable than a thousand facts that are difficult to compare and measure, or which are remotely related to the problem under consideration.

The amount of actual material can be determined by the following three characteristics:

1. The degree of confidence that the so-called facts really are.
2. The degree and direction of the impact of each specific fact on the case and problem under consideration.
3. The degree of relation of the fact to the situation under consideration.

In all cases, to evaluate the factual material, it is always necessary, whenever possible, to apply one or another scientific method. Information gathering methods can be informal or formal. The first group includes ways to obtain information through direct communication with subordinates, colleagues, customers, business partners. However, the dynamism of market situations required the acceleration of the processes of collecting, transmitting, processing information. Modern needs of management activities have led to the need for computerization of the decision-making process. The solution of complex problems that require multivariate calculations is associated with a huge amount of time spent on their implementation manually.

The introduction of computer technology and a fundamental change on this basis of information and communication processes directly affect the adoption of managerial decisions. The ever-increasing amount of information and the relatively low productivity of the people involved in its processing required a transition to new Information Technology(NIT).

These are integral technological systems for making managerial decisions, which are characterized by:

New technologies of communication networks of computers (based on local and distribution networks);
new information processing technologies based on personal computers and workstations (PC and AWS);
paperless technology;
technology for using artificial intelligence in the decision-making process based on simulated systems with various forms of situation representation, expert systems, knowledge, etc.

Practice shows that most often decisions on complex problems are made in a dialogue between a computer and a person. One of the advantages of NIT is the possibility of collective action (due to participation in the discussion of different specialists) on the basis of local and distribution networks of computers, data transmission facilities, workstations.

Information support levels

At a strategic level, managers need information to help them plan and make decisions about future business lines. They must carefully analyze the external environment.

At the level of departmental management, information is needed that can assist workers and control their actions.

Managers at the operational level are interested in the daily execution of various tasks within their areas of responsibility. They plan, organize and control the daily work within the organization.

Registration of transactions and transactions is the basis for generating information within the organization. In the past, such registration was carried out on paper, in general ledgers, on special cards. As soon as computers became widespread in most organizations, the volume of accumulation of such information increased dramatically. As information is processed, managers encounter or need different types of information.

The first type of information is general. General information is that information that arises by chance or in response to non-specific queries or searches. She answers questions like "What do you want to know?" or “Is there anything of interest?” For example, when strategic managers explore the environment, they do so to obtain general information.

Because the general information is so broad, it is difficult to determine in advance and difficult to maintain in computer systems. This information is more often used at the strategic level than at the operational level. It is not used at all at the level of transactions.

Specific information that satisfies special requirements and may be requested when you check the balance of your checking account in an automated teller machine. Specific information may also be unsolicited, such as when you receive a notification that the cost of using your phone has increased. Transactions are entirely focused on specific information, that is, information that satisfies specific requirements.

Encouragement information is similar to specific information in that it is too specific. If specific information simply makes the recipient aware of something, then stimulating information requires action. The required action is almost automatic, it is pre-programmed. The stimulating information may or may not be requested, and the stimulated action may be of any type.

Exceptional information is similarly stimulating in the sense that it stimulates a specific type of action, and because it is requested general requirement when an exception occurs. It should be noted that neither incentive nor exclusive information requires a comprehensive solution.

Quite often used when performing the control function. This information is received by top managers, to a lesser extent - by middle managers. Exceptional information is mandatory when solving problems of a strategic nature.

The four types of information described above assume a simple response from the persons being informed. General and specific information simply tells the person what he or she did not know before.

The fifth type of information is control information, which is necessary when adjusting plans or other actions, moreover, when these adjustments were not foreseen in advance. This quality distinguishes control information from stimulating information.

The sixth type is distribution information, which is useful for management decisions about how to allocate personnel, time, equipment, or finances, according to the project. When a manager has data on two proposed projects, he must decide how to allocate the resources at his disposal. Here he needs data to enable him to obtain information about the relative costs and benefits of the two projects. Distribution information is used for planning at a certain level.

The seventh type - guiding information, is used to make decisions on a specific economic issue.

In the implementation of activities, i.e., the implementation of plans, a large role is given to stimulating information and specific information. These types of information are used both at the level of operational management and at the level of transactions.

The information needed for the management level of divisions or production units relates to the directing and controlling activities of subordinate units in the organization.

Information quality assurance

The quality of information is the degree of practical suitability of information used in the management process, determined by a combination of such properties as completeness, density, usefulness, reliability, and value of information.

Under the main indicators of the quality of information, we mean its reliability, meaning the measure of preservation of syntactic and semantic characteristics under the influence of those destabilizing factors that may appear in the process of entering information into the database and working with them.

The main destabilizing factors: failures, failures, errors, quantitative and qualitative insufficiency, emergency situations.

Causes of destabilizing factors: people, technical devices, software (SW), technological support.

The implementation of a destabilizing factor in each of the above reasons causes a decrease in one or another quality indicator.

In more detail, the concept of information quality (or data quality) can be defined as the process of assembling information (including names, addresses of real and Email, phone numbers, part codes, SSNs and SKUs, in a logical order), data cleansing and enhancements, and merging related records to eliminate duplication.

ETL (extract, transform, load) software does the following: extracts records/fields from one data source, converts the data to new formats, and loads this data to the destination. Data quality software, in turn, works exclusively with the content of individual records to ensure they are accurate, up-to-date, and consistent. There are market-leading ETL vendors and leading data system developers, resulting in full-featured, holistic, and simple solutions.

Data quality assurance tools should be integrated wherever data is entered, uploaded, processed or updated. Ensuring data quality b. built into the initial phases of e-business, CRM, BI and ERP projects. Many designers pay attention to data quality too late - when the data is already in the repository or when the project has already failed. By not building in data quality assurance at every point of contact with the consumer, both in the client and server parts, the enterprise dooms itself to a huge investment of time and money to clean up the data.

The legacy systems of an enterprise and the quality of the data contained in each must be carefully considered. One system may contain more reliable data than another. Some may store data in the desired format, and statistics may come from outside. The goal of CRM, ERP, BI/Data Warehouse and Middleware projects is to collect data from various systems for use in various departments of the enterprise for various purposes, and as a result, increase the efficiency of the company. Data accuracy is essential for analysis, forecasting and customer relationship building. Even if each of the systems supplying data for a new project contains only a small percentage of "bad" data, when they are combined, this percentage grows exponentially.

Data quality solutions can be fully integrated with CRM, ETL, ERP or BI solutions so that the end user will benefit from a complete, fully functional system that does not require staff training on different software products and can reduce implementation time. The existing data processing in the enterprise does not have to be converted to fit the new solution. Thanks to integration and strategic partnerships, it is possible to choose the most suitable solution. But keep in mind that the solution does not have to be fully integrated. Some vendors offer tools that can be easily integrated by the enterprise, and these stand-alone solutions often prove to be the most effective for specific projects.

Real-time systems require data quality solutions that are also designed to work in real time. These may be specialized software packages designed for high-speed transaction processing, or, most likely, online systems with the ability to remote access(for example, those offered by an application service provider (ASP)). Real-time systems can provide interface cleaning and validation, as well as data enrichment for sites, order processing centers, and other data entry points.

Asynchronous/batch systems can work either on the client workstation that is the data source, or using asynchronous processes on a centralized server. For many companies, this regular data cleansing is an essential component of customer relationship management.

Once a data quality solution is implemented, it should not require complex and ongoing maintenance. Once it is implemented and configured, maintenance is typically required only when a new release is received or a decision is made to change the application or business rules. To reduce the cost of installing new releases, you should choose solutions that easily store and transform business rules.

Benefits of implementing data quality solutions. The biggest gain from implementing such solutions is the confidence in the accuracy of the data.

But in addition, the data quality solution also allows you to:

Manage customer data contained in various formats in separate databases.
Consolidate multiple identical data for the same customer from different legacy sources and create a unified view of the customer.
Help organizations create and maintain successful customer relationships.
Provide data quality insights - anytime, anywhere, on any device - to help businesses improve customer understanding and service.
Improve knowledge management and business intelligence with more reliable and accurate information.
To provide all kinds of operational and analytical applications of the enterprise with clean and reliable data coming through extensive information channels.

Customer inattention and human errors are critical to secure e-business transactions.

Leaders in the delivery of traditional data quality tools may work with information other than the names and addresses of customers they are accustomed to. They can work with email addresses, phone numbers, dates, SKUs, customer IDs, account numbers, and various user-defined fields. Many advanced solutions allow the user to define rules and templates specific to their own data and internal business rules.

The composition of information support

The information support includes: regulatory and reference data that make up the information basis of the system, current information that requires a response from the system or affects the decision-making algorithm, accumulated accounting and archival information necessary for planning and developing the system. Since any information must be reflected on the appropriate medium, the development of information support consists not only in determining the semantic content and information characteristics of flows, but also in determining the material media of information, creating documentation systems and storing information on machine media.

Linguistic support of an automated control system is a set of scientific and technical terms and other language tools used in automated control systems, as well as natural language formalization rules, including text compression and expansion methods, in order to increase the efficiency of machine information processing and facilitate human-machine communication.

The technical support includes a set of technical means (CTS) designed to ensure the operation of the automated control system. The complex of technical means is one of the main parts of construction automated control systems, which largely determines the level of automation of managerial work. It makes it possible to transfer control to a more operational level and obtain optimal solutions due to the more efficient use of mathematical models and methods.

The main parts of the complex of technical means of building automated control systems are computers with a complex of all devices that ensure its normal operation, and external (peripheral) devices necessary for the functioning of building automated control systems. This set of computer devices, peripheral devices, office equipment and communication facilities provide the processes of collecting, transmitting, processing and storing the necessary information.

Information support of public administration

The basis of public administration is information, which we define as a set of any information, characteristics of something, facts, data about relevant objects, phenomena, processes, relationships, events, etc., collected and systematized in a usable form.

Information support of public administration is a system of concepts, methods and means designed to provide users (consumers) with information.

Information support system - includes information resources, organizational and functional, functional, software, technical, technological, legal, personnel and is designed to collect, process, store and issue information to users.

An information resource is information (data) organized in information support systems in the form of funds on physical media (databases, libraries, archives) owned or disposed and used by legal or individuals.

Management information is a part of social information that is selected from the general array according to the criteria of suitability for servicing state-legal processes of formation and implementation of control actions.

There are the following sources that objectively generate management information:

A) the norms of legislative and other acts authorizing state bodies and civil servants to perform some actions in the designated time and direction;
b) appeals of citizens to state bodies for the realization of their legitimate interests of subjective rights;
c) mandatory instructions from higher authorities to be carried out by lower ones;
d) facts, relations revealed in the processes of control, various checks;
e) problematic, conflict, extreme and other difficult situations requiring prompt and active strong intervention of government agencies and officials. Such crisis situations require the development of appropriate algorithms for management actions in advance. Although such situations are unique, all the same, for each of them, models for the rapid and energetic intervention of specific state structures and officials should still be thought out and rehearsed.

Management information must meet the requirements of relevance, reliability, sufficiency, accessibility and authenticity (expression in a form understandable to people).

The current stage of public administration informatization is characterized by a sharp increase in information flows and the creation of such information tools and technologies that have radically changed all information processes and the intellectual understanding of them. Therefore, to date, all the leading countries have already determined their policies and strategies for moving towards. The US administration approved its plan of action in the field of the National Information Structure. In July 1994 the Commission European Community the Action Plan “European Way to the Information Society” was adopted. Russia has also embarked on the path of building an information society. Tasks of grandiose scale are outlined in the Federal Target Program "Electronic Russia".

Information support of the project

Information support of the Project includes data collection, primary data processing, storage of initial arrays, data transfer for deep processing and long-term storage via high-speed information networks, deep data processing, organization of a universal database of the experiment, high-speed access to it by interested users.

The unique information about the relict background of the Universe, obtained during the experiment, will have no analogues in the foreseeable future and will form the basis for many studies - this is essentially the "GENE POOL" of the Universe.

The primary formation of the “GENE POOL” is carried out on the RATAN-600, where the initial data, after preliminary processing, enters the local Database of the SAO RAS, forming a local Archive of the initial data. Deep multidimensional processing of data arrays is performed in St. Petersburg (IVViBD) and in Rostov-on-Don (Rostov State University). For this purpose, software packages developed in foreign data processing centers on anisotropy 3. To the background and domestic high-performance computing technologies are used. The implementation of high-speed (128-256 kbps) access to the Internet RATAN-600 will allow you to quickly dump the accumulated data into the universal database IVViDB for deep processing and high-speed access to it by the main project participants: Russian State University, Moscow State University, St. Petersburg State University, ACC FIAN, etc.

The development of systems for collecting and primary data processing, as well as a local database, is carried out by the SAO RAS.

Primary data streams will be received around the clock from the acquisition system based on signal processors for 3 years at a rate of 10Hz. If there are 256-1800 receiving channels (12 bits), the input data rate will be maintained at the level of 1-3 GB/day. Primary data reduction reduces their volume by 1-10 times, depending on the nature of the data processing. The daily data flow after their primary reduction will be 0.3-3 GB. The required speed of sustainable data transportation for subsequent deep processing and storage will be up to 10-50 kbps.

Cross-correlation processing of channels of a matrix radiometer on the main observation wave makes it possible to filter out atmospheric and low-frequency instrumental noise (primary reduction). Further data processing is performed by robust algorithms and summation of multi-day data over the same sky section. The noise filtering of the Galaxy and Metagalaxy (discrete radio sources) is performed using cross-correlation and Gaussian analyzes of averaged arrays obtained at different wavelengths and using international catalogs. All of the above procedures have been mastered on small volumes given at the SAO RAS. The whole experiment passed the stage of computer simulation.

We see that an extremely deep program for studying the anisotropy of the 3K background using new technologies makes it possible to significantly advance many problems of extragalactic astronomy, to dramatically increase the potential of Russia's main observing center in the short-wave range, to begin research on next-generation programs in the region of the extremely distant Space (polarization and spectral observations at the submicro-K level, new comprehensive studies in radio and infrared regions in conjunction with the 6-m telescope SAO, etc.).

Information and reference support

To solve various kinds of problems on a computer, various classes of programs are used. So, for text processing, text editors are used, for image processing - graphic editors, for storing and processing reference information, specialized databases are used - computer reference systems.

It is reference systems that solve all the tasks of providing consumers with regulatory information. Help systems have a number of unique advantages and capabilities.

First of all it is:

Ability to compactly store large amounts of information;
the ability to display stored information in a structured way;
possibility quick search necessary documents or even their fragments in huge data sets.

Specialists of CJSC SPC IREB developed an information and reference system in which, along with the main capabilities of such information and legal systems as Garant, Consultant and Codex, the principle of open technologies is implemented, which allow not only to actively develop the system , filling it with new documents, and also make it possible to store and view photo, audio, multimedia and video materials and various kinds of computer files, which require the use of external applications to view and analyze. This innovation allows not only to store the texts of documents, but also, if necessary, to illustrate them, for example, with photo and video images.

The software of the developed information and reference system allows not only to store texts and all these "objects" of different properties, but also to link them with each other.

Business information support

Information in business refers to information that may have an impact on the production process of the enterprise and its position in the goods market.

Impossible without information support. Before starting his activity, an entrepreneur must assess the conditions of production, the possibilities of obtaining resources, the degree of market saturation - all this is possible only by obtaining and processing the necessary information.

All available and incoming information to the enterprise can be presented as business, relevant and current.

The business view of information represents information about the internal and external environment of the business. Such information is necessary for making managerial decisions. Different types of business information are needed at different stages of managerial decision-making. For example, a car is produced at the Ulyanovsk Automobile Plant. To exit to foreign market the model must have a name. That the model is already ready for mass production, but does not yet have a name - this is operational information. It becomes available to all employees of the plant, in order to involve them in finding a beautiful name. This type of information is called overview information. At the next stage, proposals are received from the workers of the plant, which are considered by the relevant department. This type of information is the final information that allows you to come to a decision.

Relevant information is a type of information that is collected to determine a specific task, goal; for a certain period of time or for a specific person. With the help of this type of information, the purpose of the activity is substantiated, the development and entry into the market of a new product, etc. Relevant information is largely used in marketing.

Enterprise marketing is understood as a harmonious combination of entrepreneurial, managerial, commercial, social, financial and other types of activities to meet the needs, requests and interests of consumers in order to increase profits, ensure sustainable functioning and development of the enterprise.

This is the initial stage of the activity of any enterprise. Without an analysis of the totality of market relations, the existence of an enterprise in market conditions is impossible.

Current information is information about events that accompany events in the business. It can be household and signal. Household information in business is understood as information of a private nature, that is, intended and important only for a businessman. Signal information is related to the economic situation of the enterprise. It can be both positive and negative.

In turn, business and relevant information can represent business information consisting of data about the manufacturer, seller of goods, competing firms, goods, works, services, etc.

Business information at the place of its passage is divided into internal and external. Internal information contains:

Data of the internal information system;
data of information and analytical work of employees;
data of information and analytical work of the entrepreneur.

Inside information includes information about, profit and loss; turnover statistics, orders, customers, production costs; on the quantity and quality of products; about technology, equipment, about the improvement of labor and the prospects for increasing its productivity, etc.

External information includes:

Data from international information systems;
data from national information systems;
media data;
data of specialized structures.

Therefore, external information consists of data on the state of international markets; on the state of the country's economy as a whole, individual regions and industries; about consumers, suppliers and competitors; on scientific discoveries, patenting and licensing in relevant industries, etc.

To make a quality management decision, information must have specified properties and meet certain requirements. Requirements for information in business can be divided into two main areas: purposefulness and quality. In terms of purposefulness, information should be useful, reliable, complete and timely. The quality of information is determined by sufficiency, assimilation, accuracy and novelty.

In order to make a quality management decision, in addition to the requirements for the information itself, it is necessary to fulfill certain requirements by the employees involved in the enterprise management process. The main one is the information culture, the mastery of which is becoming increasingly important and necessary condition success in business. Information culture is understood as the creation of conditions at the enterprise, under which each specialist is able to independently receive, process and evaluate information aimed at achieving the goals of the enterprise, making it available to staff.

An optimal information culture in business should meet the following requirements: organization of the most rational exchange of information; creation of necessary and sufficient conditions for the collection, storage, processing and transmission of information; providing the necessary amount of information for specialists; mastering the basics of information culture by the personnel. The world economy, which has entered the era of the formation of the information society, is characterized by a qualitatively new production apparatus based on computerized tools and information technologies.

Information technology refers to the use of computer, computing technology and communication systems for the creation, collection, storage, processing of information in all areas public life.

As information technology provides for the creation of the information society, a powerful industry called the information business is emerging to meet its needs.

Modern automated information systems that are necessary today for successful business can be divided into several classes.

1. Business information support:

Information reference systems;
expert systems;
various databases.

2. Financial and economic information systems:

Accounting and audit;
banking automated information systems;
automated stock market systems.

3. Management automated information systems:

Paperless document management systems;
management automated information systems;
legal information systems.
The implementation of modern computer technologies is most fully carried out in computer networks.

Information business can be viewed from various points of view, covering the technical, technological and economic aspects of the information market. The information business covers not only the industrial areas of production, but also the sphere of distribution and advertising, as well as the trade in "electronic samples".